Final 1040

[cbenf]

I filed attempted to file a final 1040 on my mother after her passing away.  It was rejected because her SS# was on return.  I now have an EIN for the estate.  Should I use the EIN on the final 1040?

Thanks

[tagteam · Accepted solution]

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@cbenf wrote:

....Should I use the EIN on the final 1040?

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No. You should print and mail her final return containing her social security number.

[cbenf]

Is that why it was rejected as efile?

[tagteam · Accepted solution]

The Social Security Administration will lock a number after being notified that an individual is deceased and the IRS will then typically reject an e-filed return.

[Critter-3]

The EIN for the estate can ONLY be used for the estate form 1041  and the SS# must be used on the  final 1040 so it will need to be mailed in this year ... if there is a refund on the return then make sure the form 1310 is included. 

[Opus 17 · Accepted solution]

The form 1040 should include all income paid up to the date she died.  It must be filed under her SSN.  If the IRS has blocked the SSN to prevent identity theft, you must print and mail the return.  You also must sign the return, which you can't do electronically when e-filing under her name.

https://www.irs.gov/taxtopics/tc356

The form 1041 would be used for the estate tax return, if the estate has taxable income after her death.  It must use the estate EIN.  This return would require Turbotax Business to prepare, which is only available as a download or CD for the PC, there is no Mac or online version. 

[cbenf]

Thanks to all the responses.  You have definitely helped me solve my situation.

[Carl]

When someone passes away, and those handling the final arraignments actually do their job (usually the funeral home) the Social Security Administration is notified of their passing. In turn, the SSA notifies the IRS. The IRS then locks the SSN of the deceased person so it can't be used fraudently. One (of many) errors you will get when attempting to e-file a return with a locked SSN on it is "SSN LOCKED". When that happens, that's your indication that those who handled the final arrangements actually did their job. You have no choice but to print, sign and mail the return.
Sometimes, you might have to include the IRS Form 1310 with the mailed return if a refund is due on it. That form is not included in TurboTax. But you can print a blank one to file out and sign at https://www.irs.gov/pub/irs-pdf/f1310.pdf.  Additionally, it may be necessary to include in your mailing any documentation that allows you to legally sign the return of a deceased person. Something like a court document appointing you as the administrator of the person's estate may suffice.

[tagteam]

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@Carl wrote:

Sometimes, you might have to include the IRS Form 1310 with the mailed return if a refund is due on it. That form is not included in TurboTax. 

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Form 1310 actually is included in TurboTax.

[ChristopherAB]

This tax return is for my son he is disabled and asked me to help him.

[ZoltanB45]

Please elaborate on the question regarding  your son's tax return.