Client's death

[income taxes]

client died 02/24/2008. Will client get rebate or does SSA notify IRS of death. Client was a widow and had SS + interest earned. Total income 20104. thanks.

[JohnH]

From the IRS web site:

Q. If an individual dies, what happens to his or her direct deposit or stimulus check?

A. Stimulus payments will be issued in the name of the individual eligible for payment on a filed 2007 income tax return or to the account designated by the individual on that return. Any issues or concerns involving a decedent's filed return or the related stimulus payment should be addressed by the legal representative of the decedent's estate. [New 2/27/08]

Seems to me the rebate is going to be issued to anyone who is eligible based on the 2007 tax filing. So someone who died in 2008 will still receive the rebate, based on their 2007 filing. I'm still not sure about someone who died in 2007, but I don't see anything in the rules that precludes the rebate being paid to them either (i.e., retired couple, MFJ, one spouse died in 2007 - I think the rebate will still be up to $600 each depending on tax liability, or $300 each if only a Stimulus Retun is required). This makes sense to me, because it is a rebate based on prior years taxes paid - death would not invalidate the eligibility.