Economic Impact Payment to Deceased Taxpayer

In response to the COVID-19 pandemic and the economic fall out, the federal government enacted the CARES Act in March 2020. A major provision of this law was the disbursement of stimulus checks to individuals ($1,200 per individual and $500 per child up to a certain threshold).

Since the IRS began distributing these Economic Impact Payments (EIP) to Americans, there have been multiple reports of deceased individuals erroneously receiving checks and direct deposits for $1,200.

On May 6, 2020, the IRS issued guidance related to these payments. If a deceased taxpayer has received a check or direct deposit under the Economic Impact Payments program, the representative for the deceased should return this money to the Treasury.

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 cashed 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.