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Post Date:  5/8/2020
Last Updated:  5/8/2020

Summary
Cross References
- www.irs.gov

The CARES Act includes a provision to provide direct payments to eligible persons based upon the taxpayer's filing status and adjusted gross income. Parents also receive an additional payment for each qualifying child. The payments are phased-out for taxpayers with adjusted gross income above certain threshold amounts.

A deceased individual is not an eligible person and therefore not entitled to a payment. The IRS has released guidance on what to do if a deceased individual receives a payment. A payment made to someone who died before receipt of the payment should be returned to the IRS by following the following instructions about repayments. Return the entire payment unless the payment was made to joint filers and one spouse had not died before receipt of the payment. In this case, the surviving spouse only needs 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.

How to return an Economic Impact Payment. 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. For example, the person is deceased.

If the payment was a paper check that has already been cashed, 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 example, the person is deceased.

See printable version for the IRS mailing addresses to return the Economic Impact Payment.

Print Version:  Click here for a printable version of this document.