Out of State deceased parent

Forum|Forum|3 years ago
January 24, 2023
2 replies
14 views

Good morning,

One of my clients passed away who resided in Michigan but spent most of 2022 before she passed in September in KY with her only son and daughter-in-law. Does the residency matter at all in this case or can the surviving son still handle her return in KY?

Thank you!!

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Best answer by BobKamman

I've done Kentucky returns with no registration. I don't see the need for a Kentucky return, but even if one is required there is no obligation for you to do it (unless you had a contract with Mom). Is Michigan one of those states that requires preparer registration? Most states don't, and it's doubtful they can enforce it if it's just one return for one client.

H

hankinstax

Level 5

Part year residency rules will apply to Mom's personal filing. If the issue is claiming her as a dependent, the son can do so providing he exceeds the 50% support rule. A parent is the only dependent who is not required to live with the taxpayer.

SensibleandHourlyAuthor

Level 6

Well, if anything she likely supported him. 😉 But who knows what he might claim at this point. I'm just not sure my role at this time being several states away.