IRS issues Guidance issued on Economic Impact Payments payments sent to decedents
2020-05-06
Q10. Does someone who has died qualify for the Payment? (added May 6, 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 6, 2020)
A41. 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 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 |