COVID Relief: Can I receive a stimulus check for a relative who died?

In 2019, the IRS requested that family members return stimulus payments that were mistakenly sent to the deceased.

Now, individuals that died in 2020 may qualify for the stimulus checks through the Recover Rebate Credit if they did not receive Economic Impact Payments.

Here’s what you need to know:

Does someone who died qualify for the payment?

If you are preparing a tax return for a deceased spouse of family member, some individuals may qualify for the Recovery Rebate Credit if they did not receive a stimulus check but were eligible.

Qualifications include that the individual:

• Must be a US citizen or US resident alien

• Has not been claimed as a dependent of another taxpayer

• Has a Social Security number valid for employment

Bottom line: If the person died in 2020 and did not receive a stimulus check but was eligible based on their 2020 income when their return is filed, this person can claim the Recovery Rebate Credit.

Claiming the Recovery Rebate Credit

If you file for a 2020 return for the family member that passed away in 2020 or 2021, the IRS suggests that you complete the Recovery Rebate Worksheet for the Form 1040 and Form 1040-SR to determine whether you can claim it. When opening the worksheet, look for the Recovery Rebate Credit listed on Line 30 of the 1040 form for the 2020 tax year.

Does the deceased also qualify for a third stimulus check?

Taxpayers that died in 2020 do not qualify for a third stimulus check. For those who died in 2021, the IRS has not yet specified whether they are eligible.

What should I do with payments sent to my deceased relative?

If your relative died before January 1st, 2020, and you have received one or both stimulus checks (including the amount for your deceased relative), the IRS requests that you return the portion of the deceased.