there is nothing specific yet on the IRS website, but the new law specifically excluded anyone who died prior to January 1,2020 (which means don't include them in the worksheet calculation for what you are ACTUALLY due) and was silent on those that died after January 1, 2020 (which means include them in the worksheet calculation for what you are ACTUALLY due)
Separate from the actual, the 2nd stimulus payment is supposed to exclude payments to those who passed prior to 1/1/20, even though anyone who died in 2019 would have been listed on their 2019 tax return, and that 2019 tax return is the basis of the 2nd stimulus payment!
(Separate the PAYMENTS from the 2020 ACTUALS in your mind as you read my explanation and the article!)
https://www.cnbc.com/2020/12/30/dead-people-may-still-get-600-stimulus-checks.html
does that help?
