Recovery Rebate credit has no provision for identifying whether a taxpayer deceased in September 2020 qualified for EIP2 credit if not received previously. Is the estate eligible to receive the EIP2 credit?
"if not received previously"
Perhaps it would help to review what is really happening:
The funds were paid out as Advanced payment against a projection. The projection used 2018 or 2019 tax returns. But 2020 is the Actuals. You use the 2020 return to reconcile what a person is entitled to, against what they got.
You might want to bookmark these links and read the IRS guidance.
One for each EIP.
"Level Up" is a gaming function, not a real life function.
When all else fails, read the instructions.
Generally, you are eligible to claim the recovery rebate credit if in 2020 you were a U.S. citizen or U.S. resident alien, weren't a dependent of another taxpayer, and have a valid social security number. This includes someone who died in 2020, if you are preparing a return for that person. Use the Recovery
Rebate Credit Worksheet to figure the credit, if any, you can claim.
Form 1040 Instructions, Page 56, bottom of third column.