Filing taxes for my special needs sister and I'm her guardian. She received a Schedule K -1 from a special needs trust. Do I list myself as the person filing?

[bewarh]

She has been receiving only SSI for his adult life, so he has never had to file taxes. Do I somehow list myself as the person filing the return for her or just let her sign it?

[JamesG1 · Accepted solution]

Use your mailing address and telephone number so that IRS correspondence will come to your attention.

IRS Publication 17, page 8, states:

If a dependent child must file an income tax return but cannot file due to age or any other reason, then a parent, guardian, or other legally responsible person must file it for the child. 

If the child cannot sign the return, the parent or guardian must sign the child's name followed by the words “By (your signature), parent for minor child.”

Page 15 states:

Court-appointed conservator, guardian, or other fiduciary. If you are a court-appointed conservator, guardian, or other fiduciary for a mentally or physically incompetent individual who has to file a tax return, sign your  name for the individual. File Form 56.

IRS form 56 Instructions here.

@bewarh

[Edited 03/04/25 | 7:00 pm PST]