Final Tax return, use of deceased SSN

[lzedatTT]

I am dealing with the final (personal 1040) tax return (my brother) who died in 2023. In the identifying header, do I enter HIS SSN (which I have) or do I have to apply for  new taxpayer identification number and enter that? I have received info that his SSN should NOT be used on the final return as it is now in a 'locked' state with the IRS. Any information would be useful, especially IRS publications or FAQs. Thanks

[RobertB4444]

His final personal return should use his social security number and only include income and expenses from before his death.  Any income and expenses from after his death should be entered on an estate tax return which requires getting an EIN for the estate.  It will probably have to be mailed in along with the documentation appointing you (or whoever else it is) as the executor of his estate.

An estate is only required to file a tax return if it earns $600 after your brother's death.  That doesn't include insurance payouts or assets that he had before he passed.  That is new income created by earning interest or sales of property and whatnot. 

Sorry for your loss.

@lzedatTT 

[lzedatTT]

Thanks for the quick reply Robert. I thought that was the case, but the 'locked SSN' has me a bit rattled. I've not been able to find anything official directly on point from the IRS - do you happen to know a publication that I can browse (to quiet my nerves) about the matter  😉

Layne

[Anonymous_]

@lzedatTT 

Read through IRS Publication 559:

https://www.irs.gov/publications/p559#en_US_2022_publink100099488

[lzedatTT]

Thanks. Yes, I had seen IRS Publication 559. Although not exactly on point, the only relevant statement I found was "The decedent's income includible on the final return is generally determined as if the person were still alive except that the tax period is usually shorter because it ends on the date of death." I guess I could infer from that "person were still alive" as including the deceased person's SSN. The IRS was however very specific about NOT using the deceased indivdual's identifying number in the years AFTER his death.

There was also 'IRS Tax Tip 2023-51' :  "Generally, the final individual income tax return of a deceased person is prepared and filed the same way as if the person were alive."  References more than just 'income' and reinforces the inference to use the deceased person's SSN.

I guess my desire for more specificity from the IRS (RE using deceased SSN for the year of his death)  is in vain.