My son passed away on 1/12/21. The $1400 (3rd) stimulus check arrived for him in March (check made out in his name).. I stuffed it away and just recently mailed it back to the IRS a couple of months ago. I filed his 2020 taxes last summer noting that he was deceased. The IRS sent me his refund and his 2nd stimulus check in my name since had never received it. Since he didn’t earn any income in 2021, do I just file a 2021 return with a zero in the income section and then add the IRS 1310 form? I’m not sure if I need to file another tax return and what lines need to be filled out on the 2021 tax return since there’s no W2 or any income. My son was not married/no children, no debts, and was not listed as a dependent on my taxes. I’ll also note that a letter from the IRS arrived this week addressed to him that said to contact the IRS to request another check since the first check was never cashed and had also expired.
