Page 16 - Final Tax Return

Other documents to include
with the final tax return

- Court-appointed
representatives should

attach a copy of the court

document showing their
appointment.

- Representatives who

aren't court-appointed
must include Form 1310,

Statement of Person

Claiming Refund Due a
Deceased Taxpayer to

claim any refund. Qualifying widow or

widower

- Surviving spouses with dependent
children may be able to file as a
Other documents to include
Qualifying Surviving Spouse for two
with the final tax return
years after their spouse's death.

- This filing status allows them to
- Surviving spouses and use joint return tax rates and the

court-appointed highest standard deduction
amount if they don't itemize
representatives don't need
deductions.
to complete this form.If

tax is due, the filer should
submit payment with the

return or visit the
/!\ More informat ion
payments page of IRS.gov
- Publication 559, Survivors,
for other payment options.
Executors and Administrators
- If they can't pay the
- Tax Topic No. 356, Decedents
amount due immediately, - How Do I File a Deceased

they may qualify for a Person's Tax Return? /!\
payment plan or
installment agreement.