Page 14 - FinalFederalTaxReturn
P. 14

Final Federal Ret urn





           -   After someone with a filing requirement passes away, t heir

               surviving spouse or represent at ive should file t he deceased
               person's final t ax ret urn.

           -   On the final tax return, the surviving spouse or representative

               should note that the person has died.The IRS doesn't need a
               copy of the death certificate or other proof of death.Usually, the

               representative filing the final tax return is named in the person's
               will or appointed by a court.

           -   Sometimes when there isn't a surviving spouse or appointed
               representative, a personal representative will file the final return

               and attach

                  - Form 1310, St at ement  of Person Claiming Refund
                       Due a Deceased Taxpayer.


           - Usually, the representative filing the final tax


                return is named in the person's will or

                appointed by a court.


           - Sometimes when there isn't a surviving spouse

                or appointed representative, a personal


                representative will file the final return and

                attach

                  - Form 1310, Statement of Person Claiming


                       Refund Due a Deceased Taxpayer.






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