The person who files the return, should write “DECEASED”, the decedent’s name, and the date of death across the top of the return, and if it is the surviving spouse, "Filing as surviving spouse" should be entered in the area where you sign the return. If a joint return is being filed and someone else is the personal representative, he or she must also sign.
If a joint return is not being filed, the decedent’s name should be written in the name space on the return, and the personal representative’s name and address should be included in the remaining space, and the personal representative should sign the return. If no personal representative has been named, and there is no surviving spouse, the person who is responsible for the decedent’s property should sign the return as “personal representative”.
The decedent’s final income tax return is due on the same date if would have been due if he or she had lived. Generally, you must file the decedent’s income tax return with the Internal Revenue Service Center for the area where you live. The decedent’s return can be filed electronically, and the personal representative can apply for a filing extension.
Filing to Claim A Refund
If the deceased taxpayer did not have to file a return but had tax withheld, a return must be filed to get a refund. Tax may have been withheld from salaries and wages, pensions and annuities, or estimated tax payments may have been made. The decedent may also have been entitled to a refund from taking the earned income credit or some other refundable credit.
If a return is being filed for a decedent to claim a refund, Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer, with the tax return. But this form does not have to be filed by a surviving spouse who is filing a joint return, or by a court-appointed or certified personal representative who is filing an original return for the decedent. But the personal representative should attach a copy of the court certificate on which he or she was appointed.
Responsibilities of the Personal Representative
The personal representative is responsible for collecting all the decedent’s assets, paying creditors, and distributing the remaining asserts to the heirs and beneficiaries. The personal representative will also be responsible for notifying the IRS that he or she is acting as the personal representative, filing federal and state tax returns and paying any taxes due, and notifying the payers of interest, dividends, or other amounts of the taxpayer’s death and providing the names and taxpayer identification number of the new owners. A deceased taxpayer’s social security number can be used for the tax year of his or her death, but after that, it should only be used for estate tax return purposes.
A person acting in a fiduciary capacity for a deceased person should file Form 56, Notice Concerning Fiduciary Relationship, with the IRS. This form can be downloaded from the IRS website.