A taxpayer who died in 2020 is entitled to both payments on their tax return. That’s how the law was written. When you file their final tax return, simply list the amount they already received and let the program calculate whether they are due an additional amount. If this was your spouse and you are filing a joint return and have indicated that your spouse died during the year, you will still be entitled to a rebate in their name if you did not already receive a payment.
