Human Resources Blog

The CARES Act enacted in March authorized payments (up to $1200 per taxpayer plus $500 per qualified dependent child) to be paid to taxpayers as Economic Impact Payments (EIP). Since the primary distribution method has been through the IRS tax return sytem, based upon 2019 returns (if filed) or 2018 returns (if 2019 not filed), payments have been received for deceased taxpayers who have died since the return was filed. In a nutshell, those payments to deceased taxpayers cannot be kept, and must be returned to the IRS.