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

Fri May 8 12:58:45 PDT 2020

The Q & A that was part of Joshua McKarcher's May 6 email to the list serve
says
"A payment made to someone who died before receipt of the Payment should by
returned to the IRS . . . ."

On Fri, May 8, 2020 at 12:55 PM Bryce Dille <Bryce at dillelaw.com> wrote:

> 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>
> wrote:
>
> See below re stimulus checks issued to deceased taxpayers
>
> *From:* Stamback Jody K [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
>
>
>
>
>
>
>
> ***Disclaimer: Please note that RPPT listserv participation is not
> restricted to practicing attorneys and may include non-practicing
> attorneys, law students, professionals working in related fields, and
> others.***
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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
> ***Disclaimer: Please note that RPPT listserv participation is not
> restricted to practicing attorneys and may include non-practicing
> attorneys, law students, professionals working in related fields, and
> others.***
> _______________________________________________
> WSBAPT mailing list
> WSBAPT at lists.wsbarppt.com
> http://mailman.fsr.com/mailman/listinfo/wsbapt

-- 
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
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