2 personal representatives and decedent owes

[Allthethings]

hi folks, my sibling and I are named in our father's will as Co-Personal Representatives (and must agree for any matters according to the lawyer we've retained) and he passed away before the filing of his 2024 return. can we e-file his return and if so, how do we designate both of us are his co-P.R.s? we don't have letters of administration yet and may not have them before April 15th. I read that the P.R. must sign the return, but I just haven't figured out what to do when there are two of them as opposed to one. I'm assuming there is only one space on the form.

[Mike9241]

sorry for your loss. only one PR is allowed. choose. The balance due should come from the individual's estate. 

if funds are not accessible, then the PR can submit a personal check or some other form of payment  (I would not try direct debit). The payment becomes a claim against the estate and should be paid before the remaining assets are split among the beneficiaries.

Technically each of you should file form 56 with the IRS. 

https://www.irs.gov/forms-pubs/about-form-56 

[Allthethings]

thank you for your reply, so I guess either me or my sibling will fill this out. about form 56, how do I fill this out if the letters of administration haven't been issued yet? the original will is going through the courts right now, unclear if appointment will come before tax day.

it's also unclear how much our father got in social security as the form didn't come in the mail and we get access to the form online. (they clawed back his last payment that was issued two days after his death even though that was for prior month benefits.)

[AmyC]

You can file an extension and have until Oct 15th to file the return. You will mail a copy of the court documents when you file. The program will give you the instructions. Do not send original forms. Mail with tracking - no signature required.

Social Security sends out SSA-1099 forms. You will need to request his, contact SSA.

The IRS has a quick  How Do I File a Deceased Person interactive assistant. It is very detailed and may give you additional information. Caution: There may be a requirement to file an estate tax return. For additional assistance, please refer to Publication 559, Survivors, Executors, and Administrators.

I am very sorry for your loss.

[Allthethings]

it's only an extension to file tho, not to pay. so should we pay the estimated amount with personal funds (dad gave a rough amount of SS before he passed)?

the interactive assistant still didn't address the multiple PRs inquiry though I guess it will be only one of us who signs and even if we don't have our letters before we pay on his behalf.

[RobertB4444]

Yes, you should make a payment with the extension to file.  Whatever payment you make you will get back as a refund to the estate if it is not owed in taxes.

@Allthethings