A10. 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. 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. 

https://www.irs.gov/coronavirus/economic-impact-payment-information-center

As media reports have pointed out, there is no indication of whether or how they will enforce this.  For many needy widows who get the money on April 15, it has already been spent -- maybe to pay off the credit card used for the funeral.

You know this has Stupid written all over it because they are hoping to get back money from 2020 decedents.  The tax credit is clearly for anyone filing a 2020 return -- even those who make $300K a year will qualify if the income ended in March when they did. 

IRS obviously knew who was dead when they sent the money, because the checks have Decd on them.  I'm not telling any clients to send back any money, or return any checks, until we have something better than this "guidance."