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<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D">What if taxpayer alive when check was cut and died before receipt in the account or delivered<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">From:</span></b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"> wsbapt-bounces@lists.wsbarppt.com <wsbapt-bounces@lists.wsbarppt.com>
<b>On Behalf Of </b>J A Cyphers<br>
<b>Sent:</b> Friday, May 8, 2020 12:44 PM<br>
<b>To:</b> WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br>
<b>Subject:</b> Re: [WSBAPT] Stimulus Checks to Deceased Taxpayers - Returning Economic Impact Payments to IRS - New Info on IRS.gov Added Today<o:p></o:p></span></p>
<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal">And so the IRS sends out the Economic Stimulus payment to<o:p></o:p></p>
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<p class="MsoNormal">Name of Taxpayer, DECD.<o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal">Taxpayer died in October, 2018.<o:p></o:p></p>
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<p class="MsoNormal">Final 2018 tax return, filing as single status, was filed in early 2019, showing taxpayer is deceased.<o:p></o:p></p>
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<p class="MsoNormal"><b>They know taxable is deceased but sent the check anyway.</b><o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal">Guess I just check the If Recipient Died box and draw an arrow to the DECD on their own check and send it back.<o:p></o:p></p>
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<p class="MsoNormal">This is a bit ridiculous.<o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal">On Wed, May 6, 2020 at 12:48 PM Joshua McKarcher <<a href="mailto:josh@mckarcherlaw.com">josh@mckarcherlaw.com</a>> wrote:<o:p></o:p></p>
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<p class="MsoNormal"><span style="font-family:"Arial Narrow",sans-serif;color:#002060">See below re stimulus checks issued to deceased taxpayers</span><o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><b>From:</b> Stamback Jody K [mailto:<a href="mailto:Jody.K.Stamback@irs.gov" target="_blank">Jody.K.Stamback@irs.gov</a>]
<br>
<b>Sent:</b> Wednesday, May 6, 2020 11:30 AM<br>
<b>Subject:</b> FW: Deceased Taxpayers- Returning Economic Impact Payments to IRS - New Info on IRS.gov Added Today <o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">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.<o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"> <o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><a href="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=" target="_blank">https://www.irs.gov/coronavirus/economic-impact-payment-information-center</a>
<o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"> <o:p></o:p></p>
<h4><span lang="EN" style="font-size:10.5pt;color:black"><a href="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=" target="_blank">Q10.
Does someone who has died qualify for the Payment? (added May 6, 2020)</a></span><o:p></o:p></h4>
<p><span lang="EN" style="font-size:10.5pt;font-family:"Source Sans Pro",serif;color:black">A10. No. A Payment made to someone who died before receipt of the Payment should be returned to the IRS by following the
<a href="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=" target="_blank">
instructions about repayments</a>. 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. </span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><a name="m_-9132197726758677728_more"></a><b><span lang="EN">More About the Economic Impact Payment</span></b><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><b><i><span lang="EN"><a href="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=" target="_blank">Q41.
What should I do to return an Economic Impact Payment (EIP)? (added May 6, 2020)</a></span></i></b><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span lang="EN">A41. You should return the payment as described below.</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><b><span lang="EN">If the payment was a paper check:</span></b><o:p></o:p></p>
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<li class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l0 level1 lfo1">
<span lang="EN">Write "Void" in the endorsement section on the back of the check.</span><o:p></o:p></li><li class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l0 level1 lfo1">
<span lang="EN">Mail the voided Treasury check immediately to the appropriate IRS location listed below.</span><o:p></o:p></li><li class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l0 level1 lfo1">
<span lang="EN">Don't staple, bend, or paper clip the check.</span><o:p></o:p></li><li class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l0 level1 lfo1">
<span lang="EN">Include a note stating the reason for returning the check. </span><o:p></o:p></li></ol>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><b><span lang="EN">If the payment was a paper check and you have cashed it, or if the payment was a direct deposit:</span></b><o:p></o:p></p>
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<li class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l1 level1 lfo2">
<span lang="EN">Submit a personal check, money order, etc., immediately to the appropriate IRS location listed below.</span><o:p></o:p></li><li class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l1 level1 lfo2">
<span lang="EN">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.</span><o:p></o:p></li><li class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l1 level1 lfo2">
<span lang="EN">Include a brief explanation of the reason for returning the EIP.</span><o:p></o:p></li></ol>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><b><span lang="EN">For your paper check, here are the IRS mailing addresses to use based on the state:</span></b><o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><b>If you live in…</b><o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><b>then mail to this address</b><o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">Maine, Maryland, Massachusetts, New Hampshire, Vermont<o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">Andover Refund Inquiry Unit<br>
1310 Lowell St Mail<br>
Stop 666A<br>
Andover, MA 01810<o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">Georgia, Iowa, Kansas, Kentucky, Virginia
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">Atlanta Refund Inquiry Unit<br>
4800 Buford Hwy<br>
Mail Stop 112<br>
Chamblee, GA 30341<o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">Florida, Louisiana, Mississippi, Oklahoma, Texas<o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">Austin Refund Inquiry Unit<br>
3651 S Interregional Hwy 35<br>
Mail Stop 6542 <br>
Austin, TX 78741<o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">New York<o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">Brookhaven Refund Inquiry Unit<br>
5000 Corporate Ct.<br>
Mail Stop 547<br>
Holtsville, NY 11742<o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">Alaska, Arizona, California, Colorado, Hawaii, Nevada, New Mexico, Oregon, Utah, Washington, Wisconsin, Wyoming<o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">Fresno Refund Inquiry Unit<br>
5045 E Butler Avenue<br>
Mail Stop B2007<br>
Fresno, CA 93888<o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">Arkansas, Connecticut, Delaware, Indiana, Michigan, Minnesota, Missouri, Montana, Nebraska, New Jersey, Ohio, West Virginia<o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">Kansas City Refund Inquiry Unit<br>
333 W Pershing Rd<br>
Mail Stop 6800, N-2<br>
Kansas City, MO 64108<o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">Alabama, North Carolina, North Dakota, South Carolina, South Dakota, Tennessee
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">Memphis Refund Inquiry Unit<br>
5333 Getwell Rd Mail<br>
Stop 8422 <br>
Memphis, TN 38118<o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">District of Columbia, Idaho, Illinois, Pennsylvania, Rhode Island
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">Philadelphia Refund Inquiry Unit<br>
2970 Market St<br>
DP 3-L08-151<br>
Philadelphia, PA 19104<o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">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.<o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">Austin Refund Inquiry Unit<br>
3651 S Interregional Hwy 35<br>
Mail Stop 6542 AUSC<br>
Austin, TX 78741<o:p></o:p></p>
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<p class="MsoNormal">***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.***<br>
_______________________________________________<br>
WSBAPT mailing list<br>
<a href="mailto:WSBAPT@lists.wsbarppt.com" target="_blank">WSBAPT@lists.wsbarppt.com</a><br>
<a href="http://mailman.fsr.com/mailman/listinfo/wsbapt" target="_blank">http://mailman.fsr.com/mailman/listinfo/wsbapt</a><o:p></o:p></p>
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<p class="MsoNormal">Jackie Cyphers<br>
Jeannette A. Cyphers, Attorney at Law<br>
P. O. Box 908 <span style="color:#CC0000"> </span><br>
Edmonds, WA 98020-0908<o:p></o:p></p>
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<p class="MsoNormal">telephone 425-776-5887<br>
fax 425-640-0814<br>
<a href="mailto:jacyphers@gmail.com" target="_blank">jacyphers@gmail.com</a><o:p></o:p></p>
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