Welcome back! Ask questions, get answers, and join our large community of tax professionals.
cancel
Showing results for 
Search instead for 
Did you mean: 

MFJ spouse died before the 2nd EIP, does the deceased spouse qualify for the EIP?

Level 1

The IRS paid $2,400 for 1st EIP and $600 for 2nd EIP.  I believe this is correct, but the ProSeries Recovery Rebate Worksheet is calculating an additional $600 2nd EIP.   

Labels (1)
0 Cheers
3 Replies 3
Level 15
Level 15

 

A payment won’t be issued to someone who has died before January 1, 2020. If you filed a joint return in 2019 and your spouse died before January 1, 2020, you won’t receive a $600 payment for your deceased spouse, but you’ll still be issued up to $600 for you and $600 for any qualifying children, if all other eligibility criteria are met. 

Regarding eligible individuals who died in 2020, the Recovery Rebate Credit may be claimed on line 30 of their 2020 tax return.  Please refer to the instructions for the 2020 Form 1040 for more information.


♪♫•*¨*•.¸¸♥Lisa♥¸¸.•*¨*•♫♪
Level 1

Thank you

0 Cheers
Level 15

If the spouse died only in 2020, EIP2 is still payable based on their 2019 return.  What Lisa quoted is the IRS' paraphrase of what's codified under §6428A(f)(2)(A) for Advance Refund Amount.

---------------------------------------------------------------------------------
Still an AllStar