Recovery Rebate Credit for a deceased taxpayer

Forum|Forum|5 years ago
March 8, 2021
10 replies
57 views

I have had several returns this year where one spouse passed away in 2020, and where the second Economic Impact Payment was paid only to the surviving spouse ($600 vs. the full $1,200 for joint filers). The Recovery Rebate Credit Worksheet calculates the credit amount based on filing status and income, so in every case I have had an additional $600 credit calculate for the deceased spouse. This doesn't seem correct, especially since IRS only issued $600 by way of the second payment. To this point I have just kept the credit on the return, but I am not sure if that is correct. Thoughts? Thanks very much.

Mike

ProSeries Professional

This topic has been closed for replies.

Best answer by qbteachmt

"where the second Economic Impact Payment was paid only to the surviving spouse ($600 vs. the full $1,200 for joint filers)"

I think the counter just rolled back one! Lots of people seem concerned that the taxpayer got both amounts, even though the spouse died in 2020. Not getting the second payment means the IRS somehow cross-referenced the info, since there was no tax return filed that informed them of that death.

In either case, there is no splitting of the tax year. Alive on Jan 1, 2020 = meets the eligibility, assuming everything else is qualified.

TAXOH

Level 10

As long as they were alive part of 2020 they are entitled to both stimulus payments.

BobKamman

Level 15

When all else fails, read the instructions.

Form 1040 Instructions, Page 56

Generally, you are eligible to claim
the recovery rebate credit if in 2020 you
were a U.S. citizen or U.S. resident alien,
weren't a dependent of another taxpayer,
and have a valid social security
number. This includes someone who
died in 2020, if you are preparing a return
for that person.

qbteachmtAnswer

Level 15

"where the second Economic Impact Payment was paid only to the surviving spouse ($600 vs. the full $1,200 for joint filers)"

I think the counter just rolled back one! Lots of people seem concerned that the taxpayer got both amounts, even though the spouse died in 2020. Not getting the second payment means the IRS somehow cross-referenced the info, since there was no tax return filed that informed them of that death.

In either case, there is no splitting of the tax year. Alive on Jan 1, 2020 = meets the eligibility, assuming everything else is qualified.

Don't yell at us; we're volunteers

BobKamman

Level 15

I have several clients filing joint returns who are both still alive -- they both received EIP#1, only one received EIP#2 (and yes, we made sure they didn't toss out a debit card). So it's not just dead people that IRS forgot.

G

garman22

Intuit Community Champion

same here.......i usually know why but a few left me scratching my head as to why they didnt receive.

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