The rules are confusing because of the way the IRS handled the first two payments.
However the American Rescue Plan clearly says "any individual who was deceased before January 1, 2021, shall be treated for purposes of applying subsection (e)(2) in the same manner as if the valid identification number of such person was not included on the return of tax for such taxable year (except that subparagraph (E) thereof shall not apply)," meaning a deceased individual is treated as if they are not on the tax return, and are therefore ineligible for the payment.
American Rescue Plan Act of 2021
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