@Terry53029 

You might assume that, and you might be wrong.

The 2020 Section 6428 “Impact” payments are very similar to the 2008 Section 6428 “stimulus payments. Back then, the payments were technically a credit on 2008 returns, but based on data from 2007 returns. IRS issued an FAQ about payments to decedents. This is what it said:

Q. If an individual dies, what happens to his or her direct deposit or stimulus check?

A. Stimulus payments will be issued in the name of the individual eligible for payment on a filed 2007 income tax return or to the account designated by the individual on that return. This includes situations where a person dies after filing a return or where the final 2007 income tax return was filed by a personal representative or surviving spouse. Any issues or concerns involving a decedent's filed return or the related stimulus payment should be addressed by the legal representative of the decedent's estate. See Publication 559 for more useful information for survivors and personal representatives. [Updated 3/17/08]

Here’s a link – I’m not sure why the only surviving version I could find is on their Korean language website (the text is in English).

https://www.irs.gov/ko/newsroom/economic-stimulus-payment-faqs-basic-eligibility