According to the Internal Revenue Service, 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 on account of the decedent. This amount will be $1,200 unless adjusted gross income exceeded $150,000.
To return the Economic Impact Payment (EIP), below are some brief instructions per the IRS’ Q&A:
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:
- If you live in Maine, Maryland, Massachusetts, New Hampshire, Vermont Andover
- Mail to this address: Refund Inquiry Unit, 310 Lowell St, Mail Stop 666A, Andover, MA 01810
- If you live in Georgia, Iowa, Kansas, Kentucky, Virginia Atlanta Refund
- Mail to this address: Inquiry Unit, 4800 Buford Hwy., Mail Stop 112, Chamblee, GA 30341
- If you live in Florida, Louisiana, Mississippi, Oklahoma, Texas Austin
- Mail to this address: Refund Inquiry Unit, 3651 S Interregional Hwy. 35, Mail Stop 6542, Austin, TX 78741
- If you live in New York
- Mail to this address: Brookhaven Refund Inquiry Unit, 5000 Corporate Ct., Mail Stop 547, Holtsville, NY 11742
- If you live in Alaska, Arizona, California, Colorado, Hawaii, Nevada, New Mexico, Oregon, Utah, Washington, Wisconsin, Wyoming
- Mail to this address: Fresno Refund Inquiry Unit, 5045 E Butler Avenue, Mail Stop B2007, Fresno, CA 93888
- If you live in Arkansas, Connecticut, Delaware, Indiana, Michigan, Minnesota, Missouri, Montana, Nebraska, New Jersey, Ohio, West Virginia
- Mail to this address: Kansas City Refund Inquiry Unit, 333 W Pershing Rd, Mail Stop 6800, N-2, Kansas City, MO 64108
- If you live in Alabama, North Carolina, North Dakota, South Carolina, South Dakota, Tennessee
- Mail to this address: Memphis Refund Inquiry Unit, 5333 Getwell Rd, Mail Stop 8422, Memphis, TN 38118
- If you live in District of Columbia, Idaho, Illinois, Pennsylvania, Rhode Island
- Mail to this address: Philadelphia Refund Inquiry Unit, 2970 Market St, DP 3-L08-151, Philadelphia, PA 19104
- If you live in 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.
- Mail to this address: Austin Refund Inquiry Unit, 3651 S Interregional Hwy. 35, Mail Stop 6542 AUSC, Austin, TX 78741