IRS Provides Guidance on Economic Impact Payments Sent to Decedents

 – May 6, 2020
IRS Provides Guidance on Economic Impact Payments Sent to Decedents

The Treasury Department has provided guidance about decedents who have received an Economic Impact Payment. The payment needs to be returned. The Frequently Asked Questions section of EIP has been updated and appear below.

Q10. Does someone who has died qualify for the Payment? (added May 5, 2020)

A10. 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. 

Q41. What should I do to return an Economic Impact Payment (EIP)? (added May 5, 2020)

A41. You should return the payment as described below.

If the payment was a paper check:

  1. Write "Void" in the endorsement section on the back of the check.
  2. Mail the voided Treasury check immediately to the appropriate IRS location listed below.
  3. Don't staple, bend, or paper clip the check.
  4. 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:

  1. Submit a personal check, money order, etc., immediately to the appropriate IRS location listed below.
  2. 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.
  3. 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:

If you live in…

 

then mail to this address

 

Maine, Maryland, Massachusetts, New Hampshire, Vermont

 

Andover Refund Inquiry Unit
1310 Lowell St Mail
Stop 666A
Andover, MA 01810

 

Georgia, Iowa, Kansas, Kentucky, Virginia

 

Atlanta Refund Inquiry Unit
4800 Buford Hwy
Mail Stop 112
Chamblee, GA 30341

 

Florida, Louisiana, Mississippi, Oklahoma, Texas

 

Austin Refund Inquiry Unit
3651 S Interregional Hwy 35
Mail Stop 6542
Austin, TX 78741

 

New York

 

Brookhaven Refund Inquiry Unit
5000 Corporate Ct.
Mail Stop 547
Holtsville, NY 11742

 

Alaska, Arizona, California, Colorado, Hawaii, Nevada, New Mexico, Oregon, Utah, Washington, Wisconsin, Wyoming

 

Fresno Refund Inquiry Unit
5045 E Butler Avenue
Mail Stop B2007
Fresno, CA 93888

 

Arkansas, Connecticut, Delaware, Indiana, Michigan, Minnesota, Missouri, Montana, Nebraska, New Jersey, Ohio, West Virginia

 

Kansas City Refund Inquiry Unit
333 W Pershing Rd
Mail Stop 6800, N-2
Kansas City, MO 64108

 

Alabama, North Carolina, North Dakota, South Carolina, South Dakota, Tennessee

 

Memphis Refund Inquiry Unit
5333 Getwell Rd Mail
Stop 8422
Memphis, TN 38118

 

District of Columbia, Idaho, Illinois, Pennsylvania, Rhode Island

 

Philadelphia Refund Inquiry Unit
2970 Market St
DP 3-L08-151
Philadelphia, PA 19104

 

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 Refund Inquiry Unit
3651 S Interregional Hwy 35
Mail Stop 6542 AUSC
Austin, TX 78741