<div dir="ltr"><div>And so the IRS sends out the Economic Stimulus payment to</div><div>Name of Taxpayer, DECD.</div><div><br></div><div>Taxpayer died in October, 2018.</div><div>Final 2018 tax return, filing as single status, was filed in early 2019, showing taxpayer is deceased.</div><div><b>They know taxable is deceased but sent the check anyway.</b></div><div><br></div><div>Guess I just check the If Recipient Died box and draw an arrow to the DECD on their own check and send it back.</div><div>This is a bit ridiculous.<br></div></div><br><div class="gmail_quote"><div dir="ltr" class="gmail_attr">On Wed, May 6, 2020 at 12:48 PM Joshua McKarcher <<a href="mailto:josh@mckarcherlaw.com">josh@mckarcherlaw.com</a>> wrote:<br></div><blockquote class="gmail_quote" style="margin:0px 0px 0px 0.8ex;border-left:1px solid rgb(204,204,204);padding-left:1ex">
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<div><span style="color:rgb(0,32,96);font-family:"Arial Narrow",sans-serif;font-size:12pt">See below re stimulus checks issued to deceased taxpayers</span></div>
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<p class="MsoNormal"><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<span style="font-size:inherit"> </span></p>
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<p class="MsoNormal">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.</p>
<p class="MsoNormal"> </p>
<p class="MsoNormal"><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>
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<p class="MsoNormal"> </p>
<h4><span style="font-size:10.5pt;color:black" lang="EN"><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></h4>
<p><span style="font-size:10.5pt;font-family:"Source Sans Pro";color:black" lang="EN">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></p>
<p class="MsoNormal"><a name="m_-9132197726758677728_more"></a><b><span lang="EN">More About the Economic Impact Payment</span></b></p>
<p class="MsoNormal"><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></p>
<p class="MsoNormal"><span lang="EN">A41. You should return the payment as described below.</span></p>
<p class="MsoNormal"><b><span lang="EN">If the payment was a paper check:</span></b><span lang="EN"></span></p>
<ol style="margin-top:0in" type="1" start="1">
<li class="MsoNormal"><span lang="EN">Write "Void" in the endorsement section on the back of the check.</span></li><li class="MsoNormal"><span lang="EN">Mail the voided Treasury check immediately to the appropriate IRS location listed below.</span></li><li class="MsoNormal"><span lang="EN">Don't staple, bend, or paper clip the check.</span></li><li class="MsoNormal"><span lang="EN">Include a note stating the reason for returning the check. </span></li></ol>
<p class="MsoNormal"><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><span lang="EN"></span></p>
<ol style="margin-top:0in" type="1" start="1">
<li class="MsoNormal"><span lang="EN">Submit a personal check, money order, etc., immediately to the appropriate IRS location listed below.</span></li><li class="MsoNormal"><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></li><li class="MsoNormal"><span lang="EN">Include a brief explanation of the reason for returning the EIP.</span></li></ol>
<p class="MsoNormal"><b><span lang="EN">For your paper check, here are the IRS mailing addresses to use based on the state:</span></b><span lang="EN"></span></p>
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<td style="border-color:currentcolor rgb(214,215,217) currentcolor currentcolor;border-style:none solid none none;border-width:medium 1pt medium medium;padding:15pt">
<p class="MsoNormal"><b>If you live in…</b></p>
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<td style="border-color:currentcolor rgb(214,215,217) currentcolor currentcolor;border-style:none solid none none;border-width:medium 1pt medium medium;padding:15pt">
<p class="MsoNormal"><b>then mail to this address</b></p>
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<td style="border-color:currentcolor rgb(214,215,217) currentcolor currentcolor;border-style:none solid none none;border-width:medium 1pt medium medium;padding:15pt">
<p class="MsoNormal">Maine, Maryland, Massachusetts, New Hampshire, Vermont</p>
</td>
<td style="border-color:currentcolor rgb(214,215,217) currentcolor currentcolor;border-style:none solid none none;border-width:medium 1pt medium medium;padding:15pt">
<p class="MsoNormal">Andover Refund Inquiry Unit<br>
1310 Lowell St Mail<br>
Stop 666A<br>
Andover, MA 01810</p>
</td>
</tr>
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<td style="border-color:currentcolor rgb(214,215,217) currentcolor currentcolor;border-style:none solid none none;border-width:medium 1pt medium medium;padding:15pt">
<p class="MsoNormal">Georgia, Iowa, Kansas, Kentucky, Virginia </p>
</td>
<td style="border-color:currentcolor rgb(214,215,217) currentcolor currentcolor;border-style:none solid none none;border-width:medium 1pt medium medium;padding:15pt">
<p class="MsoNormal">Atlanta Refund Inquiry Unit<br>
4800 Buford Hwy<br>
Mail Stop 112<br>
Chamblee, GA 30341</p>
</td>
</tr>
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<td style="border-color:currentcolor rgb(214,215,217) currentcolor currentcolor;border-style:none solid none none;border-width:medium 1pt medium medium;padding:15pt">
<p class="MsoNormal">Florida, Louisiana, Mississippi, Oklahoma, Texas</p>
</td>
<td style="border-color:currentcolor rgb(214,215,217) currentcolor currentcolor;border-style:none solid none none;border-width:medium 1pt medium medium;padding:15pt">
<p class="MsoNormal">Austin Refund Inquiry Unit<br>
3651 S Interregional Hwy 35<br>
Mail Stop 6542 <br>
Austin, TX 78741</p>
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<p class="MsoNormal">New York</p>
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<td style="border-color:currentcolor rgb(214,215,217) currentcolor currentcolor;border-style:none solid none none;border-width:medium 1pt medium medium;padding:15pt">
<p class="MsoNormal">Brookhaven Refund Inquiry Unit<br>
5000 Corporate Ct.<br>
Mail Stop 547<br>
Holtsville, NY 11742</p>
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<td style="border-color:currentcolor rgb(214,215,217) currentcolor currentcolor;border-style:none solid none none;border-width:medium 1pt medium medium;padding:15pt">
<p class="MsoNormal">Alaska, Arizona, California, Colorado, Hawaii, Nevada, New Mexico, Oregon, Utah, Washington, Wisconsin, Wyoming</p>
</td>
<td style="border-color:currentcolor rgb(214,215,217) currentcolor currentcolor;border-style:none solid none none;border-width:medium 1pt medium medium;padding:15pt">
<p class="MsoNormal">Fresno Refund Inquiry Unit<br>
5045 E Butler Avenue<br>
Mail Stop B2007<br>
Fresno, CA 93888</p>
</td>
</tr>
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<td style="border-color:currentcolor rgb(214,215,217) currentcolor currentcolor;border-style:none solid none none;border-width:medium 1pt medium medium;padding:15pt">
<p class="MsoNormal">Arkansas, Connecticut, Delaware, Indiana, Michigan, Minnesota, Missouri, Montana, Nebraska, New Jersey, Ohio, West Virginia</p>
</td>
<td style="border-color:currentcolor rgb(214,215,217) currentcolor currentcolor;border-style:none solid none none;border-width:medium 1pt medium medium;padding:15pt">
<p class="MsoNormal">Kansas City Refund Inquiry Unit<br>
333 W Pershing Rd<br>
Mail Stop 6800, N-2<br>
Kansas City, MO 64108</p>
</td>
</tr>
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<td style="border-color:currentcolor rgb(214,215,217) currentcolor currentcolor;border-style:none solid none none;border-width:medium 1pt medium medium;padding:15pt">
<p class="MsoNormal">Alabama, North Carolina, North Dakota, South Carolina, South Dakota, Tennessee
</p>
</td>
<td style="border-color:currentcolor rgb(214,215,217) currentcolor currentcolor;border-style:none solid none none;border-width:medium 1pt medium medium;padding:15pt">
<p class="MsoNormal">Memphis Refund Inquiry Unit<br>
5333 Getwell Rd Mail<br>
Stop 8422 <br>
Memphis, TN 38118</p>
</td>
</tr>
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<td style="border-color:currentcolor rgb(214,215,217) currentcolor currentcolor;border-style:none solid none none;border-width:medium 1pt medium medium;padding:15pt">
<p class="MsoNormal">District of Columbia, Idaho, Illinois, Pennsylvania, Rhode Island
</p>
</td>
<td style="border-color:currentcolor rgb(214,215,217) currentcolor currentcolor;border-style:none solid none none;border-width:medium 1pt medium medium;padding:15pt">
<p class="MsoNormal">Philadelphia Refund Inquiry Unit<br>
2970 Market St<br>
DP 3-L08-151<br>
Philadelphia, PA 19104</p>
</td>
</tr>
<tr>
<td style="border-color:currentcolor rgb(214,215,217) currentcolor currentcolor;border-style:none solid none none;border-width:medium 1pt medium medium;padding:15pt">
<p class="MsoNormal">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.</p>
</td>
<td style="border-color:currentcolor rgb(214,215,217) currentcolor currentcolor;border-style:none solid none none;border-width:medium 1pt medium medium;padding:15pt">
<p class="MsoNormal">Austin Refund Inquiry Unit<br>
3651 S Interregional Hwy 35<br>
Mail Stop 6542 AUSC<br>
Austin, TX 78741</p>
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