On May 6, 2020, the Internal Revenue Service posted information on its website www.irs.gov about what to do when an Economic Impact Payment check is sent to a deceased taxpayer. Under Question #41 of today's guidance, the IRS states the following:
"You should return the payment as described below:
If the payment was a paper check:
1. Write "Void" in the endorsement section on the back of the check.
2. Mail the voided Treasury check immediately to the appropriate IRS location listed below.
3. Don't staple, bend, or paper clip the check.
4. Include a note stating the reason for returning the check.
If the payment was a paper check and you have cash it, or if the payment was a direct deposit:
1. Submit a personal check, money order, etc., immediately to the appropriate IRS location listed below.
2. Write on the check/money order made payable to "U.S. Treasury" and write 2020EIP, and the taxpayer identification number (social security number or individual taxpayer identification number) of the recipient of the check.
3. Include a brief explanation of the reason for returning the EIP."
Note: In the answer to Question 10 of the same release, the IRS indicated that surviving spouses of a deceased taxpayer only need to return the deceased taxpayer's portion of the EIP.
For more information on the IRS mailing address to use and answers to other questions about the Economic Impact Payment, visit https://www.irs.gov/coronavirus/economic-impact-payment-information-center#eligibility.