first, sorry for your loss.....
here is how the stimulus works -
for the first stimulus, anyone who died in 2020 gets to keep the stimulus if they died after receiving the payment. (this got very confusing and frustrated families where someone died early in 2020 and the stimulus came shortly there after)
for the 2nd stimulus, Congress made the law quite clear: anyone living on 12.31.19 was eligible for the 2nd stimulus, even if that meant the stimulus was received by the estate after the person died,
for both stimulus payments, the law was quite clear that if you received more stimulus that you were entitled to, you were not required to return it. Line 30 is where additional stimulus payments appear (called "recovery Credits"). If you were to look closely at the worksheet that supports that line, lines 18 and 20 cannot be less that zero - documenting that if you were given too much there is no requirement to return it. Line 30 of form 1040 can not be negative because lines 18 and 20 of the worksheet can not be less than zero!)
Since you are filing a joint return in 2020 (as if you wife was still alive), enter what you and your wife ACTUALLY received for stimulus when asked in the federal review section. (do not try to outsmart the system - enter what you ACTUALLY received by both of you!!!!) What appears on Line 30 of Form 1040 is what you are entitled to by law!
There is going to be no audit or consequences as this is the way the law was written.
