Treatment of deceased individuals
For purposes of determining the advance refund amount with respect to such taxable year—
(i)#
any individual who was deceased before January 1, 2021 , shall be treated for purposes of applying subsection (e)(2) in the same manner as if the valid identification number of such person was not included on the return of tax for such taxable year (except that subparagraph (E) thereof shall not apply),
(ii)#
notwithstanding clause (i), in the case of a joint return with respect to which only 1 spouse is deceased before January 1, 2021 , such deceased spouse was a member of the Armed Forces of the United States at any time during the taxable year, and the valid identification number of such deceased spouse is included on the return of tax for the taxable year, the valid identification number of 1 (and only 1) spouse shall be treated as included on the return of tax for the taxable year for purposes of applying subsection (e)(2)(B) with respect to such joint return, and
(iii)#
no amount shall be determined under subsection (e)(2) with respect to any dependent of the taxpayer if the taxpayer (both spouses in the case of a joint return) was deceased before January 1, 2021 .