Surviving Spouse Claiming Stimulus

[Randall]

Client died April, 2020.  Spouse received stimulus check for $2400 several weeks later.  She returned the check to IRS and received a confirmation letter that the check was returned.  She also received a letter from IRS saying it was too late for them to issue her stimulus payment.  For 2020 return, she is still allowed to file jointly.  When I input the stimulus info on the Line 30 worksheet, it is calculating the full joint payment of $2400 and $1200.  Does anyone see a problem with inputting that she received $1200 and $600 so the balance she is due only comes to $1200 and $600.  This seems to be the only option in order to get her the correct amounts.

[Lion EA]

If her spouse was alive during 2020, the surviving spouse gets the full EIP1 and EIP2.

[Randall]

2 hours ago, Lion EA said:

If her spouse was alive during 2020, the surviving spouse gets the full EIP1 and EIP2.

Full payment for one person or two persons?  I thought last year's instructions were to return the check if one spouse died before the check arrived.  And only qualified for one person.

[Lion EA]

If both taxpayers were alive at any time during 2020, no matter how short a time, then EIP1 and EIP2 for two taxpayers.

[TexTaxToo]

The CARES act wasn't clear about what should happen when someone died, and our previous president said they shouldn't get anything, or should send it back.  The law enacting EIP2 makes clear that only those who die before January 1, 2020 are ineligible, and the IRS has recently updated their FAQs to say that anyone who died in 2020 can claim both payments as RRC.  See Q1 and Q5:

https://www.irs.gov/newsroom/questions-and-answers-about-the-first-economic-impact-payment-topic-a-eligibility

For EIP3, those who die before January 1, 2021 are ineligible.

[Randall]

13 hours ago, TexTaxToo said:

The CARES act wasn't clear about what should happen when someone died, and our previous president said they shouldn't get anything, or should send it back.  The law enacting EIP2 makes clear that only those who die before January 1, 2020 are ineligible, and the IRS has recently updated their FAQs to say that anyone who died in 2020 can claim both payments as RRC.  See Q1 and Q5:

https://www.irs.gov/newsroom/questions-and-answers-about-the-first-economic-impact-payment-topic-a-eligibility

For EIP3, those who die before January 1, 2021 are ineligible.

Thanks for that clarification.