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Additional IRS Guidance for Decedent's Receiving Stimulus Payments


On May 26, 2020, the IRS provided additional guidance for deceased individuals that may have received stimulus funds.

A10. No. A Payment made to someone who died before receipt of the Payment should be returned to the IRS by following the instructions in the Q&A 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 to the decedent. This amount will be $1,200 unless adjusted gross income exceeded $150,000. If you cannot deposit the payment because it was issued to both spouses and one spouse is deceased, return the check as described in question 54. Once the IRS receives and processes your returned payment, an Economic Impact Payment will be reissued.


A54. 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 brief explanation 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:


Maine, Maryland, Massachusetts, New Hampshire, Vermont

Andover Internal Revenue Service

310 Lowell St.

Andover, MA 01810


Georgia, Iowa, Kansas, Kentucky, Virginia

Atlanta Internal Revenue Service

4800 Buford Hwy

Chamblee, GA 30341


Florida, Louisiana, Mississippi, Oklahoma, Texas

Austin Internal Revenue Service

3651 S Interregional Hwy 35

Austin, TX 78741


New York

Brookhaven Internal Revenue Service

1040 Waverly Ave.  

Holtsville, NY 11742


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

Fresno Internal Revenue Service

5045 E Butler Avenue

Fresno, CA 93888


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

Kansas City Internal Revenue Service

333 W Pershing Rd.

Kansas City, MO 64108


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

Memphis Internal Revenue Service

5333 Getwell Rd.

Memphis, TN 38118


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

Philadelphia Internal Revenue Service

2970 Market St.

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 Internal Revenue Service

3651 S Interregional Hwy 35

Austin, TX 78741

Additional information can be found here.


Members:

Padonia Centre

30 E. Padonia Road, Ste. 306

Timonium, MD  21093

Phone: 410-667-0020 | Fax: 410-667-7841

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