My Aunt died a few months ago at 94. I have filed her taxes for about the last 10 years. She has no income other than SS and a pension; she pays no taxes and gets $2,000 back withheld on her pension.
Presumably I have one final return to file for her. Do I do anything different so the IRS knows it is the final one?
I have notified SS and the pension.
There is an entire IRS publication, Pub 559, which covers most everything. You should be able to easily find this at the IRS web site,
Two items in brief:
At the top of the return, write "DECEASED", and date of death next to the name of the taxpayer (most tax software will do this automatically when you indicate that the taxpayer died during the year).
If you expect a refund, you have to file Form 1310 showing that you are entitled to received the refund on behalf of the estate.
-Mark Bole
One also attaches a copy of the death certificate behind form 1040 but before Schedule A. I note that this step is not currently in the 1040 instruction booklet, so perhaps it's no longer required, but it was part of the IRM some years ago.
Check also for Form 56.
That has changed. Pub 559 specifically instructs to *not* send the death certificate to the IRS, but simply to keep for your records.
Good point. You might actually end up filing two of these, one for the personal return, and one for the estate/trust return, if there is one.
-Mark Bole
Some states require a copy of the death certificate. E.g., New Mexico wants a copy.
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