Deceased Parent

[Jinglebellboy7]

My mother passed away May 2023.  She had 0 property and 0 cash.  I did not get an executor of estate due to 0 assests.  I did get a PETITION/ORDER TO DISPENSE WITH ADMINISTRATION (Surviving Spouse/Children/Preferred Creditor) for from Commonwealth of Kentucky Court of Justice to cash her last year tax return.  I never thought about this years return.  Do I REALLY have to get an executor status before a judge to cash a $1300.00 federal and 1,000.00 state returns?  If I do can I just not file since it is a return? I would rather no than to have to go to court.

[AmyC]

No, you don't need to do more than you have. You can file the return. You have a court order and can file as personal representative. Here is  Form 1310. This will be included with your tax return. You will want to attach your court order by uploading it to file with your return. See Can I e-file a tax return for someone who is deceased?

I recommend the IRS How Do I File a Deceased Person interactive assistant. It is very detailed and may give you additional information. 

I am very sorry for your loss.

[Opus 17]

The IRS is not picky.  If you have not been named the executor by a court, the IRS will consider you a personal representative if you are the person (or one of the people) who is in constructive receipt of the deceased person's property.  You don't normally need a court order.  (In cases where there are more than one heir or there is a dispute between heirs, a court might be needed to resolve the dispute.)

See here,

https://www.irs.gov/individuals/file-the-final-income-tax-returns-of-a-deceased-person

https://www.irs.gov/forms-pubs/about-publication-559

A personal representative of an estate is an executor, administrator, or anyone who is in charge of the decedent's property. Generally, an executor (or executrix) is named in a decedent's will to administer the estate and distribute properties as the decedent has directed. An administrator (or administratrix) is usually appointed by the court if no will exists, if no executor was named in the will, or if the named executor can't or won't serve.

In general, an executor and an administrator perform the same duties and have the same responsibilities.

For estate tax purposes, if there is no executor or administrator appointed, qualified, and acting within the United States, the term “executor” includes anyone in actual or constructive possession of any property of the decedent. It includes, among others, the decedent's agents and representatives; safe-deposit companies, warehouse companies, and other custodians of property in this country; brokers holding securities of the decedent as collateral; and the debtors of the decedent who are in this country.