Economic Impact Payment - Coronavirus "Stimulus Check"

Coronavirus "Stimulus Check"

• How does one return a "Stimulus Check" that was deposited into the account of a deceased taxpayer? Information I can find says it has to be returned? No problem there. However, nothing explains "HOW" to send it back, when the check was direct deposited?
• The stimulus is $1,200 per taxpayer whose income is $-0- to $75,000 ($-0- to $150,000 MFJ). So the 2018 vs. 2019 issue was, if the taxpayer qualified, based on 2018 income, but didn't qualify based on 2019 income, they could wait to file 2019, until they got the stimulus based on 2018. If they had filed 2019 and was over the income limit, they still had a chance to get it, but had to wait until they filed 2020 because this is what the stimulus is based on. In any case, there is no "clawback" of the stimulus in 2020.
• The proof the advance stimulus payment does not need to be paid back is §6428(e)(1), which was added to the Code by the CARES Act:
• (e) COORDINATION WITH ADVANCE REFUNDS OF CREDIT.--
• (1) IN GENERAL.---The amount of credit which would (but for this paragraph) be allowable under this section shall be reduced (but not below zero) by the aggregate refunds and credits made or allowed to the taxpayer under subsection (f).
• The phrase "this section" refers to §6428.  Note the language, "but not below zero."  As a result, if the taxpayer's credit on the 2020 return ("the amount of credit which would (but for this paragraph) be allowable under this section"), after being reduced by the advance credit, is less than zero, then the taxpayer does not get an additional credit on the 2020 return, and none of the advance payment needs to be paid back.