Who files the final tax return for someone who died?

Question

For context, I am helping with the final income tax return for someone who died during the year. For context, income arrived both before and after the date of death, and the surviving spouse may also have a filing decision to make. Before the next filing, I want to be sure the reporting is handled correctly, rather than first learning about a mistake from a notice.

Soradin · Accepted Answer

The personal representative generally files, although a surviving spouse may file in certain situations. For tax reporting purposes, a deceased person's final federal income tax return reports income and deductions through the date of death. The final tax treatment turns on factors such as ownership, basis, timing, beneficiary status, and whether the amount is principal or income. Keep the source paperwork rather than relying only on a summary, and use a tax professional to confirm the correct reporting party, form, basis, and due date before anything is filed.

Who files the final tax return for someone who died?

Soradin

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