Tens of thousands of deceased taxpayers and incarcerated taxpayers received stimulus payments which may need to be returned.
The IRS updated its FAQ on May 6, 2020 to provide guidance for such taxpayers.
Deceased taxpayers are ineligible for payment
Any payments that were made to persons who died before receipt of the payment should be returned to the IRS.
If a joint payment was made to a surviving spouse, the spouse must only return the payment made on account of the decedent. In most cases, that will be $1,200 unless your adjusted gross income exceeded $150,000.
To return the payment, see instructions below.
Incarcerated taxpayers are ineligible for payment
Any payments made to someone who was incarcerated at the time of payment should be returned to the IRS.
If a joint payment was made to married couple where only one spouse was incarcerated, a spouse not incarcerated must only return the payment made on account of the incarcerated spouse.
To return the payment, see instructions below.
How to return a stimulus payment
Payments can be returned to the IRS as follows.
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:
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