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Deductions & credits
At this time, the IRS has only indicated that payments would not be issued to anyone who passed before January 1, 2021. Since your loved one was alive when the stimulus payment was issued, they were entitled to it even though they did not physically receive the check until the date of their passing.
Please see the link below for more information as the IRS is updating their website frequently.
Please accept my sincere condolences on your loss.
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‎April 10, 2021
12:48 PM