So, my Father died in 2019. I did their joint tax return for 2019. My mother received a stimulus payment of $2400 in early 2020 by direct deposit–half was for her and half was for her deceased husband. She died shortly thereafter, but not before I read that she was supposed to return $1200. I have read recently on the IRS website that she is supposed to return the $1200 she received for my deceased father. On another occasion, I read that she is supposed to return $600 (half of what he got)–but I cannot find that referenced anywhere. I just did my mom’s 2020 taxes and there is a Recovery Rebate Credit Worksheet where I reported on line 16 the $2400 she received. On line 17, they ask me to subtract the $2400 from the $1200 she was supposed to receive, but is says to write in 0 if a negative number. It says, “If line 16 is more than line 15 you don’t have to pay back the difference.” So, this form does not suggest she is supposed to return the $1200. (This is where the IRS should be taking the $1200 if they, in fact, have the right to do so.)

I want to do the right thing, but I see on the IRS page that I am supposed to return the $1200, yet the tax return process is not providing any suggestion that I have to do that. Nor can I find the statement I read a few months ago that she only needs to return half.

I suspect some people would say I have no moral or legal obligation to pay back this money–it is my mom’s obligation. But, I received an inheritance and I knew about this pay back requirement shortly before her death, and I was her POA.

Any advice? Anybody know whether paying back $600 is a real option?