Anyone who was alive as of 1/1/2020 was
entitled to both 2020 stimulus checks. If the decedent before date of
death or if the "estate" after did not receive both the $1200 &
$600, you can take the recovery rebate credits on their final 1040/last joint
return with surviving spouse.
Anyone who died in 2018 or 2019, the estate
or surviving spouse should return the decedent’s share of payments.
For the 2021 recent stimulus, date of death
before 1/1/2021, were not eligible and those checks/direct deposit should be
returned. If they were alive as of 1/1/2021, the estate/surviving spouse
can keep the funds.