In most cases, the personal representative needs to file a final tax return on behalf of the deceased – with the Internal Revenue Service (IRS) and Georgia. If you are the administrator of the deceased’s estate, you should contact a Georgia probate attorney to help you file tax returns and go through the probate process.
Federal Tax Returns
If the deceased individual, also referred to as decedent, was required to file taxes, the personal representative (executor or administrator) is required to file a final tax return on behalf of the decedent. If the decedent was receiving only social security or other income that was exempt from taxes, there may be no return require; however, if the decedent received other income, the personal representative must file a tax return.
When filing a final return, the personal representative typically files the form the decedent filed in previous years. If you are unsure whether the deceased has filed all required returns or owes taxes for prior years, as the executor, you can use IRS Form 4506-T to request tax return and tax account transcripts.
If the decedent owes taxes, the estate is liable for the taxes and should pay them when filing the final return. In the alternative, if the decedent is entitled to a refund for previous years, the personal representative must file Form 1310, which is the statement of a person claiming the refund of a deceased taxpayer.
Georgia Tax Returns
Similarly, Georgia requires a final tax return on behalf of the decedent and has similar procedures for requesting transcripts of the deceased’s tax account or previous tax returns. In the event the deceased passed after filing a return but prior to receiving a refund check and depositing it, there are methods to request a refund check that was sent to the decedent be reissued in the name of the estate. A personal representative may request reissue of the check by filing Form GA-5347 with a copy of the death certificate and the original refund check that was issued in the decedent’s name.
At Grissom Law, LLC, we work with personal representative to probate estates and walk through the probate process with our clients. If you have recently lost a loved one and need assistance with the probate process, call or email us to schedule an appointment to discuss your specific needs.
Disclaimer
This Blog/Web Site is made available for educational purposes only as well as to give you general information and a general understanding of the law, not to provide legal advice. By using this blog site you understand that there is no attorney-client relationship between you and Grissom Law, LLC.