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.
Personal representative duties.
Decedent's tax returns.
Request for prompt assessment.
Assignment of income in the year of death.
CLIENTS WHO MAY BENEFIT:
Individuals assigned to administer the estate of a deceased taxpayer.
The spouse of a deceased taxpayer.