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Topic 356 - Decedents
A personal representative (fiduciary) is responsible for filing certain tax returns for a person who has died, and for the decedent's estate. The personal representative may be required to file the final income tax return of the decedent and any returns not filed for preceding years, the income tax return for the estate, and the estate tax return.
The filing requirements that apply to individuals will determine if a final income tax return is required for the decedent. Refer to Topic 351, Who Must File?, for additional information.
Whether income must be included or deductions may be taken on the final return is determined by the method of accounting used by the decedent. Most individuals use the cash method. Under this method, the final return should show only the items of income the decedent actually received, that were credited to his account, or that were made available to him without restriction before death. Generally, expenses the decedent paid before death should be deducted on the final return. If the decedent used the accrual method, refer to Publication 559, Survivors, Executors, and Administrators, and Publication 538, Accounting Periods and Methods, for further information.
The final return should have the word "Deceased," the decedent's name, and the date of death written across the top of the return. Generally, the person who is filing a return for a decedent and claiming a refund must file Form 1310 (PDF) , Statement of Person Claiming Refund Due a Deceased Taxpayer, with the return. However, if you are a surviving spouse filing a joint return, or a court appointed or certified personal representative filing an original return for the decedent, you do not have to file Form 1310. Personal representatives must attach to the return a copy of the court certificate showing the appointment.
If a personal representative has been appointed, that person must sign the return. If it is a joint return, the surviving spouse also must sign it. If you are a surviving spouse filing a joint return and no personal representative has been appointed, you should sign the return and write in the signature area, "Filing as surviving spouse." If no personal representative has been appointed and there is no surviving spouse, the person in charge of the decedent's property must file and sign the return as "personal representative."
2006-08-30 16:56:25
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answer #1
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answered by TaxMan 3
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U need 2 have Power of Attorney or Contact the IRS they'll tell U how 2 do it
2006-08-30 15:02:31
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answer #2
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answered by sugarbdp1 6
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Whoever is the executor of your ex-husband's sources archives the most suitable tax go back. The refund comes lower back to the sources and the sources is then dispensed to the heirs. in the adventure that your ex left a will naming your son as sole inheritor then each and each of the proceeds from the wind-down of the sources are dispensed to him. depending upon how this changed into performed it ought to ought to sparkling probate before your son receives something.
2016-11-23 15:21:03
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answer #3
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answered by ? 4
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I'm very sorry for your loss.
Your safest bet would be to consult an attorney who sepcializes in estates and probably a CPA. This way you'll be able to handle things in accordance with the laws that apply to your specific situation. Good luck to you. : )
2006-08-30 15:02:24
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answer #4
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answered by Anonymous
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Contact a CPA or financial advisor. My condolences to you & yours.
2006-08-30 15:02:40
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answer #5
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answered by Tortured Soul 5
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