How to Claim a Stimulus Check for a Deceased Person

Stimulus checks were issued to provide financial relief, but in some cases, payments were sent for individuals who had passed away. If you are handling the affairs of a deceased person, you may wonder whether these funds can still be claimed and how to proceed.

Handling this situation requires following IRS guidelines to determine eligibility, gather necessary documents, and complete the filing process correctly.

Confirming Eligibility

A deceased person’s eligibility for a stimulus payment depends on when they passed away relative to the tax year for which the payment was issued. The IRS bases this on the last tax return filed before death.

If the individual was alive for at least one day in the tax year tied to the stimulus payment, they generally qualify. For example, if a stimulus check was issued for the 2021 tax year and the person passed away in January 2022, the payment remains valid. However, if they died in December 2020, they would not be eligible for a 2021-related payment.

If the deceased was claimed as a dependent on someone else’s tax return, they do not qualify for an individual stimulus payment. Additionally, if they had outstanding tax debts or other federal obligations, the payment may be reduced or withheld.

Documents Required

To claim a stimulus payment on behalf of a deceased person, specific documents must verify eligibility and the claimant’s authority. The final tax return filed for the deceased is the primary document the IRS uses to determine whether the payment was properly issued. If no return was filed, additional proof of income and filing status, such as W-2s or 1099s, may be required.

A certified copy of the death certificate is typically needed to confirm the date of passing. This can be obtained from the vital records office in the state where the death occurred. The IRS may also require legal documentation proving the claimant’s authority, such as Letters Testamentary or Letters of Administration, which grant an executor or personal representative control over the deceased’s financial matters. If probate was not necessary, a small estate affidavit may suffice, depending on state laws.

For surviving spouses who filed jointly, the process is simpler, though proof of marriage may sometimes be requested. Other relatives or legal representatives may need to submit Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer, to confirm their right to receive the payment. This form is particularly important if a refund check must be reissued in the claimant’s name.

Filing Process

A claim for a deceased individual’s stimulus payment is typically made through their final tax return. Any unreceived stimulus amount is claimed as the Recovery Rebate Credit on Form 1040 or 1040-SR, which either reduces tax liability or increases the refund amount. If the deceased was not required to file a return but qualifies for the payment, a return may still need to be filed to claim the credit.

The tax return must indicate the filer’s role in managing the deceased’s financial affairs. The IRS requires “Deceased” and the date of death to be noted at the top of the form. If filing electronically, tax software usually prompts for this information. For paper filings, the return must be signed by the authorized representative, such as an executor or surviving spouse. If a refund is expected and needs to be reissued in the claimant’s name, additional forms may be required to confirm authorization.

Payment Handling

Once the IRS approves the claim, the stimulus payment is issued via direct deposit or paper check, depending on the method used for previous tax refunds. If the deceased’s bank account has been closed, direct deposit will fail, and the IRS will mail a paper check to the last known address on file. This can cause delays, especially if the estate has been settled or mail forwarding is not in place. Filing Form 8822, Change of Address, can help prevent lost payments.

If the estate has been formally closed, depositing a newly issued check can be difficult. If the estate’s bank account no longer exists, financial institutions may refuse to cash the check unless a new estate account is opened, which may require additional legal steps. Some banks allow an executor or surviving spouse to deposit the check into their personal account if they provide sufficient documentation, such as a court order or affidavit confirming their authority.