The IRS revised their opinion on stimulus checks to deceased individuals and just came out with new guidance. The IRS website, at Question 10 of the attached link clarifies that if a person dies prior to receipt of the stimulus, they should return the money.

Q41 clarifies how and where to do that.

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:

Arkansas, Connecticut, Delaware, Indiana, Michigan, Minnesota, Missouri, Montana, Nebraska, New Jersey, Ohio, and West Virginia all mail to:

Kansas City Refund Inquiry Unit

333 W Pershing Rd

Mail Stop 6800, N-2

Kansas City, MO 64108