Spouse died on January 1, 2020 - Impact payments, Filing Status, Primary taxpayer?

[CFGsa]

I have read a lot of info that says if the taxpayer was deceased before January 1st, or after January 1st...but not ON January 1st.

I do not qualify to file under widow status.

1. I filed our 2019 return "married filing jointly", as my husband was alive for the entire year. The return was noted "Decd. 01/01/2020" and on his signature line it said "Filing as surviving spouse".  Can I do the same thing this year, 2020?

2. I received the first stimulus as a direct deposit in the amount of $2,400.  I mailed a check (and it was cashed right away) for $1,200 back to IRS when they said we should return amounts paid to deceased. I received the $600 direct deposit last month for the 2nd stimulus check.  Can I use the Recovery Rebate Credit to get credits for both of his Economic Impact Payments (the $1,200 I returned and the $600)?

3. For the 2020 tax return, if I can file jointly, do I change the way our names are on the return? My husband was always listed first (primary) and I was listed as "spouse".  Should I just leave it the same way and add "Decd. 01/01/2020" after his name like I did for the 2019 return?

Thanks in advance for any help with these questions.

[PattiF · Accepted solution]

Here are the answers to your questions. I am sorry for the loss of your husband.

1. You can file the same way for 2020 as you did for 2019.

2. According to the IRS, you are eligible for both Economic Impact Payments for your husband. See below from the IRS:

3. You should leave your return as it has been in the past with your husband listed first for the 2020 return. You should change that next year when you file as a qualifying widow.

[CFGsa]

Thank you for for the quick response!