Some information about stimulus checks and the deceased.

Your contention is consistent with neither Internal Revenue Service provisions nor the Internal Revenue Code.

As I read the legislation, someone only has to be an "individual" for the relevant tax year that a tax return (Form 1040) was filed. The way it is written, it doesn't imply someone needsd to be an "individual" when the payment is made.

That is not the way I read it.

Where did your law degree come from?

My law degree came from a lot of hard work and the burning of midnight oil while I attended the law school of a well regarded university.

Other attorneys may come to different conclusions, but I believe my legal analysis is sound. Will a court of competent jurisdiction concur? Maybe yes, maybe no. But I doubt we will ever have the opportunity to find out.

To recap: Last year around late April, the IRS posted on its web site that executors (of estates) "should" return "immediately" any stimulus payment received for anyone who died in 2019 (and 2020?). I followed the IRS's direction. After discussion here, and as this thread shows, I changed my position. By mid-May I became convinced that estates are entitled to keep any stimulus payment sent to the deceased individual.

Update: In early May of last year, I wrote the IRS in an attempt to claw back the $1200 that I returned to the IRS. I quoted IRC Section 6428 (f) (1) and explained my reasoning in half a page, single spaced. The reasoning is pretty much as I presented it in this thread. I told the IRS I had a fiduciary duty to try to recover the stimulus payment on behalf of the beneficiary (a large, nationally known charity).

Today I received a letter, dated early March, 2021, from the IRS. The IRS addressed the letter to 'Jane Doe, Deceased, Elle Navorski, Personal Rep." The letter states the IRS is "working on your account" and needs a couple more months to send me a "complete response on what action [the IRS is] taking on your account."

I look forward to the IRS response, even if the response is merely entertaining and not substantive as far as the estate is concerned. I figure the response will be either (1) a mealy-mouthed, "We're keeping it."; (2) "You want it back? Sue us."; or (3) a new check, made out to the deceased, with me as personal representative.

Interesting to see this. I felt strongly about this in the same way, that I have a responsibility to the beneficiary, my sister-in-law, as my wife is not going to request any withdrawals. I managed my in-laws' money with an eye towards the end game, that my mother in law would e able to pay for her own care and not be in a medicaid funded facility. As the trusted fiduciary (the executor of her will and trustee of the remaining trust account) I deposited the check, and braced myself for a letter that it needed to be returned. Of course, that never came.

Looking forward to your next update! Be well.

Update: The IRS letter I received on March 8, 2021 said the IRS needed an additional 60 days to send me a complete response. Over 90 days has passed. Today I called the IRS. I was on hold for half an hour, then I spoke to an IRS staffer who had me on hold off-and-on throughout the call, as the IRS staffer tried to get a handle on the two pieces of correspondence between the IRS and me on this matter. About 1.5 hours later, the IRS staffer instructed me to file a Form 1310, titled "Statement of Person Claiming Refund Due a Deceased Taxpayer." I believe the IRS staffer's (or his supervisor's) idea was either that I could:

-- amend the decedent's 2019 taxes and claim the refund. I do not see IRC authority for this for tax year 2019.

-- file a 2020 tax return for the decedent. Among other problems with the latter approach, I am pretty sure the Internal Revenue Code section for the first round of stimulus payments ($1200 for most single people) indicates this is not allowed.

-- give up with the attempt to claw back the $1200.

I think this battle's over. I salute the IRS for successfully de-frauding many decedents (and so their estates' beneficiaries) nationwide of $1200 per decedent. I own the role of my own incompetence, trusting the government to be honest.