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:
| If you live in . . . | then mail to this address |
|---|---|
| Maine, Maryland, Massachusetts, New Hampshire, Vermont | Andover Refund Inquiry Unit 1310 Lowell St Mail Stop 666A Andover, MA 01810 |
| Georgia, Iowa, Kansas, Kentucky, Virginia | Atlanta Refund Inquiry Unit 4800 Buford Hwy Mail Stop 112 Chamblee, GA 30341 |
| Florida, Louisiana, Mississippi, Oklahoma, Texas | Austin Refund Inquiry Unit 3651 S Interregional Hwy 35 Mail Stop 6542 Austin, TX 78741 |
| New York | Brookhaven Refund Inquiry Unit 5000 Corporate Ct. Mail Stop 547 Holtsville, NY 11742 |
| Alaska, Arizona, California, Colorado, Hawaii, Nevada, New Mexico, Oregon, Utah, Washington, Wisconsin, Wyoming | Fresno Refund Inquiry Unit 5045 E Butler Avenue Mail Stop B2007 Fresno, CA 93888 |
| Arkansas, Connecticut, Delaware, Indiana, Michigan, Minnesota, Missouri, Montana, Nebraska, New Jersey, Ohio, West Virginia | Kansas City Refund Inquiry Unit 333 W Pershing Rd Mail Stop 6800, N-2 Kansas City, MO 64108 Memphis, TN 38118 |
| Alabama, North Carolina, North Dakota, South Carolina, South Dakota, Tennessee | Memphis Refund Inquiry Unit 5333 Getwell Rd Mail Stop 8422 Memphis, TN 38118 |
| District of Columbia, Idaho, Illinois, Pennsylvania, Rhode Island | Philadelphia Refund Inquiry Unit 2970 Market St DP 3-L08-151 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 Refund Inquiry Unit 3651 S Interregional Hwy 35 Mail Stop 6542 AUSC Austin, TX 78741 |
