| Tax Filing | If, for example, the deceased person died in 2022, their final return is due by April 18, 2023. |
| Process | Checklist 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 Return | IRS Guidelines for person who passed away |
| Request Info | IRS Info – Request Deceased Person’s Info |
| How File Return | IRS Interactive Q&A on how to file deceased person tax return |
| E-File Authorization Form | Use 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 Money | If 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. |