Yes, the IRS has changed the position. Taxpayers who died after 1 January 2020 are eligible for the Recovery Rebate Credit on the 2020 tax return. The payment that was returned will be categorized as "not received" on the tax return.
The stimulus payments are only entered on the form 1040. However, they are not income on any return. You only enter the amounts received, if any, when asked in the "Federal Review" topic as they are just used to calculate the credit due.
Here is a link with more information on the Recovery Rebate Credit. See question B12.
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