What do you do when a taxpayer passed away in between the first and the second economic stimulus checks and didn't get either

[lyndaj0331]

I am doing a tax return for a deceased taxpayer.  He receives a railroad retirement benefit.  He passed away in August of 2020.  He did not receive either stimulus check.  I entered 0 for the $1,200.00 one; but, he is not entitled to the second one as he had already passed.  There is no option other than to put in $600 or $0.  Any suggestions?  Am I missing something?  Thank you.

[sjrcpa]

If you were alive in 2020 you are entitled to the credit, subject to the income limitations.

[Just-Lisa-Now-]

Alive in 2020, hes entitled to the full credit.

[qbteachmt]

"Am I missing something?"

Yes.

Perhaps it would help to review what is really happening:

The funds were paid out as Advanced payment against a projection. The projection used 2018 or 2019 tax returns. But 2020 is the Actuals. You use the 2020 return to reconcile what a person is entitled to, against what they got.

You might want to bookmark these links and read the IRS guidance.

Interactive wizards portal for determining dependency:

https://www.irs.gov/help/ita

And:

https://www.irs.gov/newsroom/economic-impact-payment-information-center-topic-a-eip-eligibility

https://www.irs.gov/coronavirus/second-eip-faqs#Eligibility

One for each EIP.

[qbteachmt]

To clarify: "but, he is not entitled to the second one"

There is no such thing as splitting 2020. Alive on Jan 1, 2020 means they fully qualify.