IRS Shares Instructions for Returning Economic Impact Payments Made to the Deceased
The IRS has added information on what to do with Economic Impact Payments made to deceased taxpayers to the FAQs in the Economic Impact Payment Section on IRS.gov. 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 it 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.
Instructions on returning Economic Impact Payments are as follows:
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.
- 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.
- 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.
The mailing address to send returned paper checks to in Tennessee is Memphis Refund Inquiry Unit, 5333 Getwell Rd Mail, Stop 8422, Memphis, TN 38118.