My mother in law died on 3/6/25, and I could not pre pay her taxes for 2025 because her Social Security became invalid. Is she liable for the estimated tax penalty?

[RJG0307]

Her Social Security number became invalid because I called the Social Security office the day after she died. Why does she have to pay a penalty if I could not pre pay her taxes?

[Opus 17 · Accepted solution]

Turbotax will offer to calculate a penalty in some situations but you should be able to decline that and file without including the penalty form.  If the IRS sends a letter with a penalty assessment, you can request a waiver for cause at that time.  (There isn't really a way to request a waiver before a penalty is actually assessed.)

[RJG0307]

Opus 17

Thank you for your help 🙂

Ray Gorman