Apparently, 'Personal Representative' can have different meanings, one referring to court-appointed and one not? It's also confusing as to whether or not a family member should put their address on a deceased's final 1040 so that in theory any future correspondance intended for the decedent goes to the family member's address. Is a family member within their right to do so and would the return be processed - or rather cause problems (especially if the decedent had the same filing address for decades).
Feedback from anyone having first-hand experience would be appreciated.
Generally, if you have papers, but there was no Will, you are Administrator.
(At least, in NJ, that's how it is.)
Practically, if you are the representative, it doesn't matter.
Anyone who will take it on can be the personal representative.
Thanks. No wonder the average person ends up confused, worse yet when having to deal with a family death.
@Sentinel In IRS terms the personal representative is the person representing the deceased. If you are signing on their tax returns and representing their final matters before the IRS the the personal representative takes all the necessary responsibility for the final duties. In most cases that person is either court appointed or a family member.
Either way there is no problem with changing the address on someone's final tax return. A date of death is included and printed at the top of the page for the IRS to see it and they understand that they are no longer corresponding with the deceased.
I'm looking at Form 1310 right now.
It says "Name of the person claiming refund".
You are hung up on the mailing address, which is used by the US Post Office.
Actually, the mailing address is indeed what was being discussed.
The act of filing the return is the legal documentation needed for the IRS to change an address assigned to a TIN, SSN, or EIN. You can also file Form 8822 to officially change the address.
Please see Address Change for more info from the IRS and a link to Form 8822 if you wish to file that as well.
@Sentinel
You are correct. Using the form 8822 is going require some legal documentation whether now or down the road. The most efficient way for a non-court appointed representative to change the IRS correspondence address is using the tax return. Put in the address of the personal representative who would need to receive any IRS correspondence for the deceased taxpayer in the future.
@DMarkM1 DMarkM1
Thanks. I'm still confused whether the PR's name should go someplace in the Address fields and/or be marked as "In care of". Keep seeing various references on the forum but can't find any guidance or examples....
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@KatrinaLO Tried that, hold time was crazy and didn't gain much insight.
The personal rep's information will go on the 1310, the form for claiming a refund. Each situation is unique. I recommend you run through the IRS How Do I File a Deceased Person program. It is very detailed and will tell you exactly what is best for your situation.
I am very sorry for your loss.
I don't think any answer is going to satisfy Sentinel.
The tax software I use limits the length of the address line.
If you get the Form 1040 in fillable PDF from the IRS website, there is plenty of room to enter
"c/o <personal representative> <1234 Cockamamie Street.>"
If it doesn't fit, complain to your tax prep software provider.