how to correct a 2019 return prepared by another preparer firm that did not include nursing care charges and the client died in 2022? Do I show client dead on 2019 1040X?

[efheiman]

Taxpayer alive in 2019 but died in 2022.  Executor reviewed returns and discovered past preparer had not included nursing care fees ($55,000/yr.) over past 3 years on returns.  Over paid taxes by $10,000 each past year.  Request to file amended returns.  Do you show client dead on 1040 or have executor sign for taxpayer?

[sjrcpa]

"Do you show client dead on 1040 or have executor sign for taxpayer?"

Both.

[efheiman]

Thank you. That makes sense. 

[sjrcpa]

You're welcome.