Mom died 7/18-Only income was SS. Her home sold early ‘18 & paid for her assisted living & expenses w/ funds. She had no estate. Do I need to file IN state & fed taxes?

[penelope35-]

Mom passed away 7/2018. Her only income source was SS and only total earning was only $14,487.  In early 2018 we sold her home and Mom used money made from the sale and her SS to pay her assisted living expenses and other bills.  When she died there was no estate. 

My brother was Mom’s POA and I am her executor. My brother says there was no interest baring checking or savings accts. Do I need to file IN State and Federal taxes on her behalf?  

[JulieR · Accepted solution]

First, let me say that I am sorry for your loss.

Yes. You should file a final tax return for both Federal and Indiana.

Indiana law states: If a resident of Indiana dies, state law requires the filing of a final tax return covering the year of the taxpayer’s death. The surviving spouse must file the return on the taxpayer’s behalf; otherwise, the executor or administrator of the estate must file the return.

Filing Requirements

The filing requirements vary with the age of the deceased. For those younger than age 65, Indiana requires the filing of a tax return if the taxpayer had more than $1,000 in gross income. For those taxpayers age 65 or older, the minimum rises to $2,000. 

The following link provides more information about Indiana's filing requirement. https://www.in.gov/dor/4747.htm