{"id":6268,"date":"2022-12-23T06:30:55","date_gmt":"2022-12-23T06:30:55","guid":{"rendered":"https:\/\/www.irstaxapp.com\/?p=6268"},"modified":"2022-12-23T06:31:45","modified_gmt":"2022-12-23T06:31:45","slug":"irs-deceased-taxpayer-filing","status":"publish","type":"post","link":"https:\/\/www.irstaxapp.com\/irs-deceased-taxpayer-filing\/","title":{"rendered":"IRS Deceased Taxpayer Filing &#038; Other Tax Obligations"},"content":{"rendered":"\n<figure class=\"wp-block-image size-large is-resized\"><picture><source srcset=\"https:\/\/www.irstaxapp.com\/wp-content\/uploads\/2022\/12\/irs-deceased-taxpayer-1024x576.webp 1024w,https:\/\/www.irstaxapp.com\/wp-content\/uploads\/2022\/12\/irs-deceased-taxpayer-300x169.webp 300w,https:\/\/www.irstaxapp.com\/wp-content\/uploads\/2022\/12\/irs-deceased-taxpayer-768x432.webp 768w,https:\/\/www.irstaxapp.com\/wp-content\/uploads\/2022\/12\/irs-deceased-taxpayer-150x84.webp 150w,https:\/\/www.irstaxapp.com\/wp-content\/uploads\/2022\/12\/irs-deceased-taxpayer-750x422.webp 750w,https:\/\/www.irstaxapp.com\/wp-content\/uploads\/2022\/12\/irs-deceased-taxpayer-1140x641.webp 1140w,https:\/\/www.irstaxapp.com\/wp-content\/uploads\/2022\/12\/irs-deceased-taxpayer.webp 1200w\" sizes=\"(max-width: 1126px) 100vw, 1126px\" type=\"image\/webp\"><img src=\"https:\/\/www.irstaxapp.com\/wp-content\/uploads\/2022\/12\/irs-deceased-taxpayer-1024x576.png\" height=\"633\" width=\"1126\" srcset=\"https:\/\/www.irstaxapp.com\/wp-content\/uploads\/2022\/12\/irs-deceased-taxpayer-1024x576.png 1024w, https:\/\/www.irstaxapp.com\/wp-content\/uploads\/2022\/12\/irs-deceased-taxpayer-300x169.png 300w, https:\/\/www.irstaxapp.com\/wp-content\/uploads\/2022\/12\/irs-deceased-taxpayer-768x432.png 768w, https:\/\/www.irstaxapp.com\/wp-content\/uploads\/2022\/12\/irs-deceased-taxpayer-150x84.png 150w, https:\/\/www.irstaxapp.com\/wp-content\/uploads\/2022\/12\/irs-deceased-taxpayer-750x422.png 750w, https:\/\/www.irstaxapp.com\/wp-content\/uploads\/2022\/12\/irs-deceased-taxpayer-1140x641.png 1140w, https:\/\/www.irstaxapp.com\/wp-content\/uploads\/2022\/12\/irs-deceased-taxpayer.png 1200w\" sizes=\"(max-width: 1126px) 100vw, 1126px\" class=\"wp-image-6287 sp-no-webp\" alt=\"irs deceased taxpayer\" decoding=\"async\" loading=\"lazy\"  > <\/picture><\/figure>\n\n\n\n<p>IRS deceased taxpayer rules are different than the live taxpayers. So, when your loved one dies, it does not mean that tax compliance with regard to their income or estate stops suddenly. Legal heirs or representatives have to comply with various tax formalities like filing a tax return, reporting death, etc. What needs to be done when a taxpayer dies? As long as the wealth and the estate that generates the income of the deceased person are not legally distributed, it becomes the duty of the legal heirs, executors, estate administrator, or other legal representatives of a deceased person and their estate to comply with the following tasks.<\/p>\n\n\n\n<ul><li>Change the address for the record.<\/li><li>Filing tax return<\/li><li>Managing estate affairs by collecting all assets of the deceased, paying creditors of the estate, and distributing remaining assets among legal heirs as per law.<\/li><\/ul>\n\n\n\n<p class=\"has-black-color has-text-color has-background\" style=\"background-color:#fbe29d\"><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\">Who is an executor ?<\/mark><\/strong> Section 2203 of IRC defines to mean <em>an executor or an administrator of the decedent, or, if there is no&nbsp;<a href=\"https:\/\/www.law.cornell.edu\/definitions\/uscode.php?width=840&amp;height=800&amp;iframe=true&amp;def_id=26-USC-2043017427-1978352137&amp;term_occur=999&amp;term_src=title:26:subtitle:B:chapter:11:subchapter:C:section:2203\" target=\"_blank\" rel=\"noopener\">executor<\/a>&nbsp;or administrator appointed, qualified, and acting within the United States, then any person in actual or constructive possession of any property of the decedent.<\/em><\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_62 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Table of Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-661d931a90293\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-661d931a90293\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.irstaxapp.com\/irs-deceased-taxpayer-filing\/#IRS_Deceased_Taxpayer_Tax_Filing\" title=\"IRS Deceased Taxpayer Tax Filing?\">IRS Deceased Taxpayer Tax Filing?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.irstaxapp.com\/irs-deceased-taxpayer-filing\/#IRS_deceased_taxpayer_%E2%80%93_Who_pays_the_tax_debts\" title=\"IRS deceased taxpayer &#8211; Who pays the tax debts?\">IRS deceased taxpayer &#8211; Who pays the tax debts?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.irstaxapp.com\/irs-deceased-taxpayer-filing\/#IRS_Deceased_Taxpayer_%E2%80%93_Transcripts_Documents\" title=\"IRS Deceased Taxpayer &#8211; Transcripts &amp; Documents?\">IRS Deceased Taxpayer &#8211; Transcripts &amp; Documents?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.irstaxapp.com\/irs-deceased-taxpayer-filing\/#IRS_Deceased_Taxpayer_-Apply_for_Address_of_Record\" title=\"IRS Deceased Taxpayer -Apply for Address of Record?\">IRS Deceased Taxpayer -Apply for Address of Record?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.irstaxapp.com\/irs-deceased-taxpayer-filing\/#What_Are_the_Tax_Filing_Deadlines_for_Deceased_Taxpayers\" title=\"What Are the Tax Filing Deadlines for Deceased Taxpayers?\">What Are the Tax Filing Deadlines for Deceased Taxpayers?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.irstaxapp.com\/irs-deceased-taxpayer-filing\/#What_If_the_Deceased_Taxpayer_Owes_Back_Taxes\" title=\"What If the Deceased Taxpayer Owes Back Taxes?\">What If the Deceased Taxpayer Owes Back Taxes?<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"IRS_Deceased_Taxpayer_Tax_Filing\"><\/span>IRS Deceased Taxpayer Tax Filing?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><a href=\"https:\/\/www.law.cornell.edu\/cfr\/text\/28\/104.4#\" target=\"_blank\" rel=\"noopener\">Section 104 of the Internal Revenue Code<\/a> lays down rules about the appointment of a<strong> personal representative<\/strong>\u00a0who performs all the legal responsibilities in case of the death of a taxpayer. As per IRC 104.4, a court appoints an executor, administrator, or anyone else in charge of the decedent&#8217;s property, or till the court decides, a person named in the will of the deceased person can work as a personal representative of the deceased&#8217;s estate. The responsibility to file the tax return of the deceased and also the <a href=\"https:\/\/www.irstaxapp.com\/who-must-file-estate-tax-return-when\/\">estate tax return<\/a> of the deceased is on the said personal representative.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">What if a personal representative is not appointed?<\/h3>\n\n\n\n<p>If a personal representative (<em>executor or administrator <\/em>) to an estate is not appointed or his\/her appointment is taking time, any person in actual or constructive possession of any property of the deceased is required to fulfill the obligation of filing a tax return and pay the entire tax to the extent of the value of the property in the individual\u2019s possession.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"IRS_deceased_taxpayer_%E2%80%93_Who_pays_the_tax_debts\"><\/span>IRS deceased taxpayer &#8211; Who pays the tax debts?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The law fixes the burden of paying the <a href=\"https:\/\/www.irstaxapp.com\/estate-gift-tax-liability-on-non-us-citizen\/\">Federal estate tax<\/a> with respect to the estates of the deceased taxpayer on the personal representative,who maybe the executor or administrator of the decedent\u2019s estate. It must be noted that the executor or administrator must pay the entire tax even if the gross estate consists in part of the property, which does not come within the possession of the executor or administrator<em>. <\/em>[Refer CFR Rev \u00a7 20.2002\u20131 ]<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"IRS_Deceased_Taxpayer_%E2%80%93_Transcripts_Documents\"><\/span>IRS Deceased Taxpayer &#8211; Transcripts &amp; Documents?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>There is no special document that one needs for filing the individual income tax return of a deceased person. This is filed the same way you would if the person were alive. But the challenge is to know about all the income up to the date of death. For filing the tax return of a deceased person, you can seek the deceased person&#8217;s tax return, tax transcript, payoff information\u00a0(if they have a balance due), etc.<\/p>\n\n\n\n<p>For getting the transcripts that may help you to file the tax return of a deceased person, you must request IRS with the following documents <\/p>\n\n\n\n<ul><li>The full name of the deceased, their last address, and Social Security Number<\/li><li>A copy of the death certificate and <\/li><li>Either one of the following:<ul><li>A copy of Letters of Testamentary approved by the court\u00a0or<\/li><li>Form 56, Notice Concerning Fiduciary Relationship.Include a copy of any Letters of Testamentary that have been approved by the court.<\/li><\/ul><\/li><\/ul>\n\n\n\n<p>If you want the tax return of a deceased person, you must pay a fee and file <strong>Form 4506<\/strong>, Request for Copy of Tax Return. <\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"IRS_Deceased_Taxpayer_-Apply_for_Address_of_Record\"><\/span>IRS Deceased Taxpayer -Apply for Address of Record?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>When a personal representative needs to comply with various legal obligations on behalf of a deceased person&#8217;s estate, the first thing that is needed is to change the address where he\/she will get all the tax notices and letters. This you can do by making requests to IRS by submitting  <a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-8822\" target=\"_blank\" rel=\"noopener\">Form 8822, Change of Address<\/a>  and attach your\u00a0<a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-2848\" target=\"_blank\" rel=\"noopener\">Form 2848, Power of Attorney and Declaration of Representative<\/a>. <strong>Or<\/strong> attach\u00a0<a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-56\" target=\"_blank\" rel=\"noopener\">Form 56, Notice Concerning Fiduciary Relationship<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_Are_the_Tax_Filing_Deadlines_for_Deceased_Taxpayers\"><\/span>What Are the Tax Filing Deadlines for Deceased Taxpayers?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The estate tax return is due nine months after the date of death. A six-month extension is available if requested prior to the due date, and the estimated correct amount of tax is paid before the due date.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_If_the_Deceased_Taxpayer_Owes_Back_Taxes\"><\/span>What If the Deceased Taxpayer Owes Back Taxes?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>There may be three types of tax dues against the deceased person or his estate. First is estate tax which is paid by the estate only and not by beneficiaries. Second is the Individual or personal income tax, which the estate of the deceased person should pay this tax. The third is the <a href=\"https:\/\/www.irstaxapp.com\/calculator-with-2020-estate-tax-rates\/\">estate income tax<\/a> which is a tax on income like interest, dividends, capital gains etc after a person has died.\u00a0 <\/p>\n\n\n\n<p>It may just happen that there are taxes outstanding in the book of the IRS. So, as a representative of the deceased person, it is better that you first find out if there are any outstanding tax debts in the name of a deceased person. You can get the payoff information by visiting the nearest\u00a0<a href=\"https:\/\/www.irs.gov\/help\/contact-your-local-irs-office\" target=\"_blank\" rel=\"noopener\">Taxpayer Assistance Center<\/a>\u00a0or <a href=\"https:\/\/www.irs.gov\/payments\/your-online-account\" target=\"_blank\" rel=\"noopener\">online payment portal<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>IRS deceased taxpayer rules are different than the live taxpayers. So, when your loved one dies, it does not mean that tax compliance with regard to their income or estate stops suddenly. Legal heirs or representatives have to comply with various tax formalities like filing a tax return, reporting death, etc. What needs to be [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":6287,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[10],"tags":[],"amp_enabled":false,"_links":{"self":[{"href":"https:\/\/www.irstaxapp.com\/wp-json\/wp\/v2\/posts\/6268"}],"collection":[{"href":"https:\/\/www.irstaxapp.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.irstaxapp.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.irstaxapp.com\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.irstaxapp.com\/wp-json\/wp\/v2\/comments?post=6268"}],"version-history":[{"count":7,"href":"https:\/\/www.irstaxapp.com\/wp-json\/wp\/v2\/posts\/6268\/revisions"}],"predecessor-version":[{"id":6289,"href":"https:\/\/www.irstaxapp.com\/wp-json\/wp\/v2\/posts\/6268\/revisions\/6289"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.irstaxapp.com\/wp-json\/wp\/v2\/media\/6287"}],"wp:attachment":[{"href":"https:\/\/www.irstaxapp.com\/wp-json\/wp\/v2\/media?parent=6268"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.irstaxapp.com\/wp-json\/wp\/v2\/categories?post=6268"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.irstaxapp.com\/wp-json\/wp\/v2\/tags?post=6268"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}