If you’re the personal representative of a parent who has passed away, you’ll be tasked with filing their final tax return.
The first step is to gather all their tax documents. These include documents showing income and those supporting tax deductions. It’s important to know what year your parent’s final tax return is actually due. For example, if your parent passed away November 2022, their final tax return is due April 2023. If, however, your parent passed away March 2023, and did not file for 2022, you’ll need to file tax returns for both 2022 and 2023.
If your parent’s tax return shows a tax due, you’ll be responsible for paying it. If it shows a refund, you’ll need to attach Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer. The IRS doesn’t require a death certificate, but advices you have one for your records.
When filing the tax return, you must write at the top of the return, “DECEASED”, followed by the person’s name and date of death. If filing electronically, the software should offer a line for this information in the personal data section. The representative’s name and address go in the address section. To sign the return, write “personal representative” on the line.
The above applies to all tax returns needing to be filed by representatives. Some returns, however, are more complicated than others, and might require extensive professional help. Consult a tax professional if your parent had sources of income beyond jobs and/or pensions.
the Confident Taxpayer 