Do I file a 1099-C for a deceased person?

[ophelia]

My widowed mother (86) received a 1099-C dated Dec. 31, 2016, for credit card debt for my deceased father (2015) with only his name and his social security number. Her lawyer established with the credit card company (we have documentation) that the debt is only in my father's name and not my mother's. This debt is not on her credit history. No estate account was established in his name, and we did go through probate which is the Identifiable Event code used (#6/E). My mother filed my father's final tax return for 2015. For 2016 she is filing as a single person. My question: How do you file this 1099-C? Can I amend the 2015 return using a 2016 1099-C since it has his social security number attached to it? Thanks

[NicoleU]

https://ttlc.intuit.com/replies/5823748

[Acasplund]

My dad died November 2019 I just received a 1099C in the mail for 2020 there has been no income for him since November 2019 Do I need to report this? Do I need to file a 1041?

[MarilynG1]

@Acasplund Sorry for your loss.

If you received a 1099-C for 2020 with your deceased father's name and social security number, you probably have nothing to report.

If there was an estate established for him, the cancelled debt would be income to the estate.

Click this link for more info on Cancelled Debt for Deceased Persons. 

[doelbi123]

how do I file SSA-1099 for deceased person

[LenaH]

Generally, if their only income is from Social Security benefits, a tax return for the deceased individual would not have to be filed. However, if the deceased person received other income as well, a portion of the Social Security income may be taxable.

For tax year 2020, a return will have to be filed if: 

• they are unmarried,
• they are at least 65 years of age, and
• their gross income is $14,050 or more.

However, if they lived on Social Security benefits alone, you don't include this in gross income.  If this was the only income they received, then their gross income equals zero, and you don't have to file a federal income tax return for them. 

If the individual was married, the surviving spouse can elect to file a joint return and report both the deceased’s and surviving spouse’s income, deductions and credits.

You can read more information on the IRS page Decedent Tax Guide. 

Please also go to the IRS link How Do I File a Deceased Person's Tax Return? to help determine how to file their return and who should file on their behalf. 

@doelbi123

[bluesuedeshoes65]

If I am the Taxpayer's Legal Guardian and want to electronically file her taxes, may I do that.

[LeonardS]

Yes, you may efile the individual's tax return if you have been appointed as the taxpayer's Legal Guardian.