Filing requirements for Decedents Tax Return? Who is required to file a decedents tax return?
The IRS Tax Code specifies that "the Individual 1040 tax return for the decedent must be filed and signed by his administrator, executor and any other person charged with the affairs and responsibilities for decedent's affair.
The Administrator/Executor would attach a court appointed paper that indicates his appointment by the court as an administrator for the deceased estate. When is the return due?
The tax return due date is the due date on which the tax return would have been due had death not occurred. Thus, a calender year taxpayer who died in 2007 would have a due date of April 15, 2008. How does one go about claiming a tax refund if there is one due?
If a refund is due on the decedents final tax return, the Executor, would need to attach "Form 1310 Statement of Person Claiming Refund Due A Deceased Person" to the final tax return. |