Did you received a stimulus check or deposit addressed to a deceased person or their trust or estate? We have been telling people to hold such checks and wait for IRS guidance. Yesterday, May 6, the IRS issued such guidance.
The payment needs to be returned.
A payment made to someone who died before receipt of the payment should be returned to the appropriate IRS location. The location depends on the State in which the decedent lived. 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.
You should return the payment as described below.
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. See the link below, or simply ask us.
- Don’t staple, bend, or paper clip the check.
- Include a note stating the reason for returning the check (i.e., payee deceased).
- Make a copy of the voided check and addressed envelope for your records.
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. See the link below, or simply ask us.
- Write on the check/money order made payable to “U.S. Treasury”, 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 payment (i.e., payee deceased).
- Make a copy of the check and addressed envelope for your records.
The location to mail the check can be found here: https://www.irs.gov/coronavirus/economic-impact-payment-information-center#more
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