Taxpayer died on March 13, 2026 prior to E-Filing her return. What do I do?

[zeek349]

I am waiting for one last 1099-R which deceased taxpayer's daughter is obtaining.  

I saw online (not here) that I can E-File the return and make a note of the date of death of the taxpayer.  

Is that right?  Who signs the E-File authorization?  Her daughter has not yet been appointed as Executor of her Estate.

[IRonMaN]

Enter the date of death in the software - it's in the federal information worksheet.  Then file like you would any other return.

Sounds like the daughter is in charge.  I know my clients and am comfortable when one of the kids steps up to take charge of things.  I would have the daughter sign if I was comfortable that there weren't other siblings that were potentially going to cause a stink.  If you aren't comfortable with the daughter signing, extend and wait until she is officially the executor.

[zeek349]

Thanks, we should have the 1099-R by 4/15/26 so after entering the info from it, I'll do what you've suggested since the daughter is the only child and very responsible.  

[IRonMaN]

You betcha!

[BobKamman]

@IRonMaN  "Then file like you would any other return."

I don't file returns, I just prepare them, so I don't know about all this e-file mumbo-jumbo, I'm no Tax Expert, but what about Form 1310 and all that? 

[zeek349]

Given that I am E-Filing the return I will go with the other answer but thanks for your input.

[Just-Lisa-Now-]

Once you input the date of death, the 1310 will probably generate, you should still be able to EFile with daughters info on the 1310 claiming the refund for dad.

[zeek349]

Thanks for the additional info. You're correct. 

[Accountant-Man]

Surviving Spouse doesn't need 1310 other than saying "Surviving Spouse."

[solesolutions]

I just completed a return yesterday with the exact same issue. Client passed in January. I spoke to the attorney that's helping the family settle the estate. He said the taxpayer's daughter can sign the return and accept the refund, even if not appointed by the court. I entered the date of death so it would show up at the top of all forms, entered the daughter's info in the In Care Of section of the Client info page, and selected 'Other' on the 1310 along with checking the box for 'Will distribute according to state law' then added her info again in the person claiming the refund section. My state doesn't accept e-file for deceased persons so my client is filing all by mail.