IRS Guidance on Economic Impact Payments to Deceased Persons
Wednesday, May 6, 2020
Today, the IRS issued guidance on economic impact payments sent to deceased persons as well as instructions on how to return such payments.
It’s under Questions 10 and 41. It can also be reached by going to the EIP Eligibility and General Information page, which is under the Economic Impact Payment Information Center on the IRS’ website.
Does Someone who has died qualify for the Economic Impact Payment?
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 (See below). 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.
IRS Instructions on how to return the payment
If the payment was a paper check:
- Write "Void" in the endorsement section on the back of the check.
- Mail the voided Treasury check immediately to the appropriate IRS location listed below.
- Don't staple, bend, or paper clip the check.
- 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:
- Submit a personal check, money order, etc., immediately to the appropriate IRS location listed below.
- 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.
- 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:
The return address depends upon the state in which the person lives. The instructions contain information for every state. For persons living in Minnesota, payments should be returned to:
Kansas City Refund Inquiry Unit
333 W Pershing Rd
Mail Stop 6800, N-2
Kansas City, MO 64108
If you have any questions, please contact MnCUN General Counsel, Tim Tacheny, via email by phone at (651) 288-5517.