Stimulus Check sent to deceased relative.

As an estate attorney, I have been asked numerous times about economic stimulus checks issued for people who have died.  Unfortunately, the IRS feels that these checks must be returned.   On May 6, 2020, they stated, “A Payment made to someone who died before receipt of the Payment should be returned to the IRS…”  Below are the instructions provided by the IRS:

If the payment was a paper check:
1.            Write "Void" in the endorsement section on the back of the check.
2.            Mail the voided Treasury check immediately to the appropriate IRS location listed below.
3.            Don't staple, bend, or paper clip the check.
4.            Include a note stating the reason for returning the check.

If the payment was a paper check and you have cashed it, or if the payment was a direct deposit:
1.            Submit a personal check, money order, etc., immediately to the appropriate IRS location listed below.
2.            Write on the check/money order made payable to “U.S. Treasury” and write 2020EIP, and the taxpayer identification number                 (social security number,  or individual taxpayer identification number) of the recipient of the check.
3.            Include a brief explanation of the reason for returning the EIP.

For those living in Maryland, the address to send the checks is: 

Andover Internal Revenue Service
310 Lowell St.
Andover, MA 01810