[WSBAPT] Stimulus Checks to Deceased Taxpayers - Returning Economic Impact Payments to IRS - New Info on IRS.gov Added Today

Fri May 8 12:51:34 PDT 2020

What if taxpayer alive when check was cut and died before receipt in the account or delivered

From: wsbapt-bounces at lists.wsbarppt.com <wsbapt-bounces at lists.wsbarppt.com> On Behalf Of J A Cyphers
Sent: Friday, May 8, 2020 12:44 PM
To: WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com>
Subject: Re: [WSBAPT] Stimulus Checks to Deceased Taxpayers - Returning Economic Impact Payments to IRS - New Info on IRS.gov Added Today

And so the IRS sends out the Economic Stimulus payment to
Name of Taxpayer, DECD.

Taxpayer died in October, 2018.
Final 2018 tax return, filing as single status, was filed in early 2019, showing taxpayer is deceased.
They know taxable is deceased but sent the check anyway.

Guess I just check the If Recipient Died box and draw an arrow to the DECD on their own check and send it back.
This is a bit ridiculous.

On Wed, May 6, 2020 at 12:48 PM Joshua McKarcher <josh at mckarcherlaw.com<mailto:josh at mckarcherlaw.com>> wrote:
See below re stimulus checks issued to deceased taxpayers
From: Stamback Jody K [mailto:Jody.K.Stamback at irs.gov<mailto:Jody.K.Stamback at irs.gov>]
Sent: Wednesday, May 6, 2020 11:30 AM
Subject: FW: Deceased Taxpayers- Returning Economic Impact Payments to IRS - New Info on IRS.gov Added Today
All, here is the answer to a question I have gotten from so many of you.   Short answer is if a deceased taxpayer incorrectly received a Economic Impact Payment, it must be returned.

https://www.irs.gov/coronavirus/economic-impact-payment-information-center<https://urldefense.proofpoint.com/v2/url?u=https-3A__www.irs.gov_coronavirus_economic-2Dimpact-2Dpayment-2Dinformation-2Dcenter&d=DwQFAg&c=euGZstcaTDllvimEN8b7jXrwqOf-v5A_CdpgnVfiiMM&r=WMqfja4AXPaRkV7nKIcsEaAYvaXRAfGEog4hTVmsUNo&m=KDXFYx3kcSm5oObLdsVpxt6ubQQ2-SqQMGDyj_9ci8E&s=q6o54X7UkU7AuPgLsyfhBZoYy5r3W-iEtLr_EM4xxIY&e=>

Q10. Does someone who has died qualify for the Payment? (added May 6, 2020)<https://urldefense.proofpoint.com/v2/url?u=https-3A__www.irs.gov_coronavirus_economic-2Dimpact-2Dpayment-2Dinformation-2Dcenter-23collapseCollapsible1588783344817&d=DwMFAg&c=euGZstcaTDllvimEN8b7jXrwqOf-v5A_CdpgnVfiiMM&r=WMqfja4AXPaRkV7nKIcsEaAYvaXRAfGEog4hTVmsUNo&m=KDXFYx3kcSm5oObLdsVpxt6ubQQ2-SqQMGDyj_9ci8E&s=0YwWIp8SemTg9cEAO4n58SXrMQ32CHf8pba8ndVv-Hw&e=>

A10. No. A Payment made to someone who died before receipt of the Payment should be returned to the IRS by following the instructions about repayments<https://urldefense.proofpoint.com/v2/url?u=https-3A__www.irs.gov_coronavirus_economic-2Dimpact-2Dpayment-2Dinformation-2Dcenter-23more&d=DwMFAg&c=euGZstcaTDllvimEN8b7jXrwqOf-v5A_CdpgnVfiiMM&r=WMqfja4AXPaRkV7nKIcsEaAYvaXRAfGEog4hTVmsUNo&m=KDXFYx3kcSm5oObLdsVpxt6ubQQ2-SqQMGDyj_9ci8E&s=oghM3w4k1IqVt2auClwH_st91SAwtW-vHclUCRZ3qUo&e=>. Return the entire Payment unless the Payment was made to joint filers and one spouse had not died before receipt of the Payment, in which case, you only need to return the portion of the Payment made on account of the decedent. This amount will be $1,200 unless adjusted gross income exceeded $150,000.
More About the Economic Impact Payment
Q41. What should I do to return an Economic Impact Payment (EIP)? (added May 6, 2020)<https://urldefense.proofpoint.com/v2/url?u=https-3A__www.irs.gov_coronavirus_economic-2Dimpact-2Dpayment-2Dinformation-2Dcenter-23collapseCollapsible1588783344562&d=DwMFAg&c=euGZstcaTDllvimEN8b7jXrwqOf-v5A_CdpgnVfiiMM&r=WMqfja4AXPaRkV7nKIcsEaAYvaXRAfGEog4hTVmsUNo&m=KDXFYx3kcSm5oObLdsVpxt6ubQQ2-SqQMGDyj_9ci8E&s=9gd169ukblG-E9YXPR_yh1UFhiEkuNhZNw6Ql0HH2Bc&e=>
A41. 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 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.
For your paper check, here are the IRS mailing addresses to use based on the state:
If you live in…
then mail to this address
Maine, Maryland, Massachusetts, New Hampshire, Vermont
Andover Refund Inquiry Unit
1310 Lowell St Mail
Stop 666A
Andover, MA 01810
Georgia, Iowa, Kansas, Kentucky, Virginia
Atlanta Refund Inquiry Unit
4800 Buford Hwy
Mail Stop 112
Chamblee, GA 30341
Florida, Louisiana, Mississippi, Oklahoma, Texas
Austin Refund Inquiry Unit
3651 S Interregional Hwy 35
Mail Stop 6542
Austin, TX 78741
New York
Brookhaven Refund Inquiry Unit
5000 Corporate Ct.
Mail Stop 547
Holtsville, NY 11742
Alaska, Arizona, California, Colorado, Hawaii, Nevada, New Mexico, Oregon, Utah, Washington, Wisconsin, Wyoming
Fresno Refund Inquiry Unit
5045 E Butler Avenue
Mail Stop B2007
Fresno, CA 93888
Arkansas, Connecticut, Delaware, Indiana, Michigan, Minnesota, Missouri, Montana, Nebraska, New Jersey, Ohio, West Virginia
Kansas City Refund Inquiry Unit
333 W Pershing Rd
Mail Stop 6800, N-2
Kansas City, MO 64108
Alabama, North Carolina, North Dakota, South Carolina, South Dakota, Tennessee
Memphis Refund Inquiry Unit
5333 Getwell Rd Mail
Stop 8422
Memphis, TN 38118
District of Columbia, Idaho, Illinois, Pennsylvania, Rhode Island
Philadelphia Refund Inquiry Unit
2970 Market St
DP 3-L08-151
Philadelphia, PA 19104
A foreign country, U.S. possession or territory*, or use an APO or FPO address, or file Form 2555 or 4563, or are a dual-status alien.
Austin Refund Inquiry Unit
3651 S Interregional Hwy 35
Mail Stop 6542 AUSC
Austin, TX 78741

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Jackie Cyphers
Jeannette A. Cyphers, Attorney at Law
P. O. Box 908
Edmonds, WA 98020-0908
telephone 425-776-5887
fax 425-640-0814
jacyphers at gmail.com<mailto:jacyphers at gmail.com>
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