On May 6, 2020 and again on May 26, 2020, the IRS revised their guidance on what to do when an Economic Impact Payment is sent to a deceased taxpayer. The newest guidance states that an Economic Impact Payment sent to a taxpayer who dies "before" receiving the payment should be returned to IRS, and provides directions on their website on where to return the payments. See https://www.irs.gov/coronavirus/economic-impact-payment-information-center#more). for guidance.