Final Return For Decedent
外汇网2021-06-19 13:59:57
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The final tax return filed for an inpidual in the year of that person's death. Taxpayers who die in any given year will have one final tax return filed on their behalf for this year. A copy of the death certificate must be attached to the return for it to be processed.
The decedent's executor or personal repsentative is usually responsible for filing the final return for the decedent. This return pertains solely to income taxes and should not be confused with the estate tax return. Income received after the taxpayer's death is also reported on this return.
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- 上一篇: Section 179
- 下一篇: IRS Publication 538
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