Persons who passed in 2020 are eligible for the economic impact payments.
The IRS says: “A payment won’t be issued to someone who has died before January 1, 2020. If you filed a joint return in 2019 and your spouse died before January 1, 2020, you won’t receive a $600 payment for your deceased spouse, but you’ll still be issued up to $600 for you and $600 for any qualifying children, if all other eligibility criteria are met.
Regarding eligible individuals who died in 2020, the Recovery Rebate Credit may be claimed on line 30 of their 2020 tax return.”
Refer to Will a deceased individual receive the payment? (added January 5, 2021)
If you only received one $600 payment, then you are entitled to claim the second payment as a Recovery Rebate Credit on your income tax return. Page 57 of the Form 1040 instructions say:
Generally, you are eligible to claim the recovery rebate credit if in 2020 you were a U.S. citizen or U.S. resident alien, weren't a dependent of another taxpayer, and have a valid social security number. This includes someone who died in 2020, if you are preparing a return for that person.
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