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

Which IRS Do You Believe?

BobKamman
Level 14

One IRS web page, updated October 26, 2020, says:

“The following are also not eligible [for an Economic Impact Payment]: a deceased individual or an estate or trust.”

https://www.irs.gov/newsroom/economic-impact-payment-information-center-topic-a-eip-eligibility

But then the draft Form 1040 instructions for 2020 state:

“Generally, you are eligible to claim the recovery rebate credit . . .This includes someone who died in 2020, if you are preparing a return for that person.”

https://www.irs.gov/pub/irs-dft/i1040gi--dft.pdf

0 Cheers
5 Replies 5
IRonMaN
Level 15

Maybe too many dead people complained so they changed their mind.  Or maybe they were visited by three ghosts around Christmas time and changed their mind.  Or maybe nobody at the IRS has a mind or the ones that do can't make up their mind.

ACME Taxes, Tatoos, Tires and Turtles (I've expanded my line of products to better serve you)
sjrcpa
Level 15

I believe the 2nd one, which is more in line with the CARES Act.

As some of us have discussed, IRS' Q&A are not authoritative.

Wonder what the software will compute when a date of death is entered? Oh, I know, Intuit programs according to IRS Publications, not the law.


ex-AllStar
Just-Lisa-Now-
Level 15
Level 15

Died in 2020, still filing a 2020 return, why wouldnt you qualify? 

Now if you died in 2018 or 2019 then you probably shouldnt qualify for a 2020 credit.


♪♫•*¨*•.¸¸♥Lisa♥¸¸.•*¨*•♫♪
sjrcpa
Level 15

"Now if you died in 2018 or 2019 then you probably shouldnt qualify for a 2020 credit."

True. But the CARES Act said if you got the payment and shouldn't have, you don't have to pay it back.


ex-AllStar
Terry53029
Level 11
Level 11

Here are the instructions from the draft 1040 for 2020: Looks like they changed their about someone who died in 2020

The economic impact
payments were based on your 2018 or
2019 tax year information. The recovery
rebate credit is figured like the economic
impact payments except that the credit
eligibility and the credit amount are
based on your 2020 tax year information.

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,