The Personal Representative of the estate is responsible for filing certain tax returns on behalf of the decedent and the decedent’s estate.

The Personal Representative must file the final income tax return (Form 1O4O) of the decedent. Generally, the Personal Representative and the surviving spouse may file a joint return for the decedent and the surviving spouse. This also applies if the decedent died after the close of the tax year and before the due date for filing a return. A final return must be filed for an unmarried person who died during the year for income earned during the year up to the date of death.

A United States Estate Tax Return (Form 706) and estate tax payment are due within nine months from the date of death. If required, you will find legal help from a probate lawyer or other attorneys at Lyons Sullivan. We will assist you with the preparation of this return.