3/30/2021 Update - The information regarding deceased taxpayers is no longer valid due to the passing of additional laws since the issuance of the blog post. For more information read Treasury plans to reclaim stimulus payments sent to deceased.
Today, the IRS updated their Economic Impact Payment (EIP) eligibility and general information to address that deceased individuals and non-resident aliens would not qualify for the EIP. The guidance also provided instructions on how non-qualifying payments should be returned.
Below are the IRS' responses as of May 11, 2020.
Does someone who has died qualify for the Payment?
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.
Does someone who is a resident alien qualify for the Payment?
A person who is a non-resident alien in 2020 is not eligible for the Payment. A person who is a qualifying resident alien with a valid SSN is eligible for the Payment only if he or she is a qualifying resident alien in 2020 and could not be claimed as a dependent of another taxpayer for 2020. Aliens who received a Payment but are not qualifying resident aliens for 2020 should return the Payment to the IRS by following the instructions about repayments.
What should I do to return an Economic Impact Payment (EIP)?
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 listed below.
- Don't staple, bend, or paper clip the check.
- Include a note stating the reason for returning the check.
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 listed below.
- Write on the check/money order made payable to “U.S. Treasury” and write 2020EIP, 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 EIP.
For your paper check, here are the IRS mailing addresses to use based on the state:
|
Maine, Maryland, Massachusetts, New Hampshire, Vermont |
Andover Internal Revenue Service |
|
Georgia, Iowa, Kansas, Kentucky, Virginia |
Atlanta Internal Revenue Service |
|
Florida, Louisiana, Mississippi, Oklahoma, Texas |
Austin Internal Revenue Service |
|
New York |
Brookhaven Internal Revenue Service |
|
Alaska, Arizona, California, Colorado, Hawaii, Nevada, New Mexico, Oregon, Utah, Washington, Wisconsin, Wyoming |
Fresno Internal Revenue Service |
|
Arkansas, Connecticut, Delaware, Indiana, Michigan, Minnesota, Missouri, Montana, Nebraska, New Jersey, Ohio, West Virginia |
Kansas City Internal Revenue Service |
|
Alabama, North Carolina, North Dakota, South Carolina, South Dakota, Tennessee |
Memphis Internal Revenue Service |
|
District of Columbia, Idaho, Illinois, Pennsylvania, Rhode Island |
Philadelphia Internal Revenue Service |
|
A foreign country, U.S. possession or territory*, or use an APO or FPO address, or file Form 2555 or 4563, or are a dual-status alien. |
Austin Internal Revenue Service |
