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Get your taxes done using TurboTax
This is correct. The law allows any "taxpayer" to claim the credit or rebate, and your sister is still a taxpayer for 2020, because she died during the year and her spouse is filing jointly. This is confirmed on the IRS web site and the written instructions for form 1040. (In fact, it never made sense that the IRS demanded repayments, because it was clear the law would always allow this.)
March 31, 2021
11:03 AM