essorley
Level 1
‎12-06-2019 04:46 PM

I have a client that has claimed her mother as a dependent for several years.  The mother lived with the client and the client was sole caregiver.  The mother passed away in May 2017.  I just completed the clients 2017 return and it is being rejected because the mother's SS# is showing that she is deceased.  Am I wrong in thinking that the client can still claim HH for 2017 claiming the mother?

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abctax55
Level 15
‎12-06-2019 04:46 PM

Yep...you're wrong 🙂   The death itself wouldn't preclude claiming the exemption.

The issue is that the death (& her SSN) has been reported to SSA & IRS.  Dead folks SSN's are often snagged for identity theft/fraud - you'll need to paper file the return.   

Don't forget Form ???? explaining why you can't efile (Lacerte give a nice diagnostic to remind me of that)

HumanKind... Be Both

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essorley
Level 1
‎12-06-2019 04:46 PM
So I can paper file as head of household?
abctax55
Level 15
‎12-06-2019 04:46 PM
Depends on all the facts...all I am saying is that the SSN has been "tagged" due to death & Efiling is not an option.
HumanKind... Be Both
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TaxGuyBill
Level 15
‎12-06-2019 04:46 PM
Nothing in your post indicates Head of Household would be disqualified, so if the client meets the requirements, Head of Household is acceptable.
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Marc-TaxMan
Level 8
‎12-06-2019 04:46 PM
I just efiled 1040 for a decedent without hiccup.
abctax55
Level 15
‎12-06-2019 04:46 PM
I've had some go thru, and others rejected.   Maybe has something to do with the time line between DOD & filing?
HumanKind... Be Both
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Marc-TaxMan
Level 8
‎12-06-2019 04:46 PM
The 2017 1040 I efiled 2 days ago died 4/2017, on 2016 extension.  efiled 2016 as deceased
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sjrcpa
Level 15
‎12-06-2019 04:46 PM
MFJ? I have a single person who died 4/2017, on 2016 extension and I could not get the 1040 to efile. The MD return would. Deceased taxpayer returns seem to be hit or miss for efiling for me. I can't recall the last time I had one with a deceased dependent.

The more I know the more I don’t know.
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