I am filing for a person who died in December 2021. This person never received any stimulus checks. Is he eligible on this tax return for a stimulus check?

Yes. If you are referring to the third economic impact payment (3EIP). File Form 1310 with the tax return as the deceased taxpayer's representative. The rule is that a person who died before January 1, 2021 is not eligible.

IRS FAQs for 3EIP: Look under the question 'Will a deceased individual receive the payment?'

To cash or deposit the payment on behalf of any other individual who died in 2021:

• Include one of the following:
  • If you're not the court-appointed representative – A completed Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer
  • If you are the court-appointed representative – The court certificate showing your appointment.