Yes, it is correct that even a deceased person may claim the recovery rebate on their tax return.
An individual who died in 2021 or in 2022 and did not receive the full amount of the third Economic Impact Payment may be eligible for the 2021 Recovery Rebate Credit if the individual met the eligibility requirements while alive.
An individual who died prior to January 1, 2021 does not qualify for the 2021 Recovery Rebate Credit.
Recovery Rebate