Death of a Taxpayer

This handout discusses the duties of a personal representative for a taxpayer who has died. It also indicates tax reporting requirements for a deceased taxpayer and how to allocate the income in the year of death.

HIGHLIGHTS: 

1. Personal representative duties.

2. Decedent's tax returns.

3. Request for prompt assessment.

4. Assignment of income in the year of death.

CLIENTS WHO MAY BENEFIT:

1. Individuals assigned to administer the estate of a deceased taxpayer.

2. The spouse of a deceased taxpayer.