Deceased Spouse

[Christian]

The  husband of a married couple I have helped for years passed on in October 2020. They had received the first stimulus payment of $2,400 earlier in the year. In 2021 the wife received only $600. Does anyone know of a reason she got only $600 instead of the $1,200 to which she was entitled. She provided the letter the Service sent and this looks to me to be a mistake on their part. I plan to add the $600 as a refund on her return.  

[FDNY]

I have the same situation.  Since they died in 2020 and not disqualified due to income then yes they get the payment.  

[Gail in Virginia]

I think originally the IRS was requiring you to be alive at the time of the payment to receive the stimulus payment.  That was later clarified to be if you were alive 1/1/20, you got the 2020 stimulus payments.  So your method of handling this is correct.

[Christian]

This is so far the third instance of this type of miscue by the Service in which they failed to pay $600 to someone and I added it to their refund so it must be fairly common.