The IRS‘s actions here make no sense as I have been saying all along. There is nothing in the law that prevents payments to a deceased person and everything in the law that says that a person who is deceased after January 1, 2020, and who will be filing a final tax return for 2020, will be an eligible taxpayer for the recovery rebate. There was never justification that I could see for the IRS to have made the administrative decision that deceased persons were not eligible for the early payments.
