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PERSON DIED

Tax FilingIf, for example, the deceased person died in 2022, their final return is due by April 18, 2023.
ProcessChecklist
1. Death Certificate (date of death)
2. Certificate for Court Appointed Administrator
3. Sign Power of Attorney – IRS
4. Sign Tax Prepare Engagement Letter
5. Provide client list of tax docs submitted in prior year (ex: 1099-R, interest income, …)
6. Own Home – surviving spouse (or if inherited the heirs) get stepped up basis (taxpayer need to get appraisal)
Tax ReturnIRS Guidelines for person who passed away
Request InfoIRS Info – Request Deceased Person’s Info
See Publication 559

To get transcripts for deceased person, you have following options
1. Online – transcripts will be mailed to deceased person address IRS have on file

2. Complete and Mail Form 4506-T — as of July 2019, IRS mail transcript to deceased person address IRS have on file. It does NOT mail to third parties.
a. You will need to mail form 4506-T to IRS; see mailing address in instruction document

b. Include copy of
– death certificate;
– court documents (letter of Testamentry) showing your appointment as executor, or personal representative
– if Trustee, copy of certificate of trust

c. Form 56 (optional but recommended) Notice Concerning Fiduciary Relationship; to formally notify IRS that you are the appointed fiduciary of the decedent.
c. Form 56 — form & info; instructions

3. Call IRS automated line 800-829-1040



Form 4506-T – Request Transcript by Mail (IRS Form with Instructions)
Takes 10 Business Days for IRS to process
(To get Income Info ex: W-2, 1099, etc.; fill out as follows)

Line 1a: Enter the deceased person’s name
Line 1b: Enter deceased person’s Social Security Number (SSN).

Line 3: Enter the deceased’s street address from their last-filed tax return.

Line 4: Leave blank
Line 5: Leave blank
Line 6: Leave blank
Line 7: Leave blank; do NOT check box

Line 8: check box (you want W-2, 1099, etc info)
Line 9: Enter Year or Years of tax info you want (ex for 2024 enter 12/31/2024)

Signature: Person who is authorized to request the info on behalf of the deceased person should sign.

Title: E.G. “Executor,” “Surviving Spouse,” “Personal Representative”
If you are Trustee requesting info for deceased person, put “Trustee of the [Name of Trust) Trust”


Transcripts Type (IRS Info)
1. Tax Return Transcript — shows most line items including Adjusted Gross Income (AGI) from your original Form 1040-series tax return as filed, along with any forms and schedules)

2. Tax Account Transcript — shows basic data such as return type, marital status, AGI, taxable income and all payment types

3. Record of Account Transcript — combines the tax return and tax account transcripts into one complete transcript.

4. Wage and Income Transcript — shows data from information returns we receive such as Forms W-2, 1099, 1098 and Form 5498

5. Verification of Non-filing Letter — provides proof that the IRS has no record of a filed Form 1040-series tax return for the year you request
How File ReturnIRS Interactive Q&A on how to file deceased person tax return
E-File Authorization FormUse Form 8879
1. If the taxpayer is deceased, the Form 8879 can be signed by the executor or administrator of the decedent’s estate.

2. A taxpayer can sign his or her spouse’s name if the spouse is unable to sign due to injury, disease, or deployment in a combat zone, and verbal permission is given.

3. A taxpayer who has a power of attorney (POA) can also sign returns on behalf of someone else, although care should be taken that the POA clearly authorizes the person to sign tax returns.

Use Form 2848
If cannot use 8879, use Form 2848, Power of Attorney and Declaration of Representative, must be used.

Use Form 8453
to send any required paper forms or supporting documentation listed next to the checkboxes
on Form 8453 (don’t send Form(s) W-2, W-2G, or 1099-R

Use Form 1310
to claim someone’s else refund. Form 1310 – Statement of Person Claiming Refund for Deceased taxpayer.
Received Rebate MoneyIf Payable to Joint filers, and one person still alive, you can keep money. Otherwise, you must return money.

The IRS says that a stimulus payment made to someone who died before receiving it should be returned to the government. The entire payment should be returned, unless it was made payable to joint filers and one spouse is still alive.