A12. An individual who died in 2020 or in 2021 and did not receive the full amount of the Economic Impact Payment may be eligible for the Recovery Rebate Credit if the individual met the eligibility requirements.
File electronically and the tax software will help you figure the Recovery Rebate Credit. Visit IRS.gov/filing for details about IRS Free File, Free File Fillable Forms, free VITA or TCE tax preparation sites in your community or finding a trusted tax professional. The Recovery Rebate Credit Worksheet in the Form 1040 and Form 1040-SR instructions can also help calculate the credit.
An individual who died prior to January 1, 2020, does not qualify for the Recovery Rebate Credit.
