Deceased taxpayer-- Form 4506-T--Need Last year AGI and other transcripts.

[magellan0]

Hello,

My brother unexpectedly passed-away earlier this CY 2022. He was unmarried and left no discoverable will.

As his personal representative per California Probate  Code §§ 13100-13106 …We have not gone thru official probate  and may not due his estate maybe under the CA limit of $ 166,500.  This is still be researched and investigated.

I want to file his CY2021 tax return via Turbo Tax. I need his AGI from his last year’s return.  I tired to do mail transcript via the IRS site to be mailed to his last known address, and it seems to get lost in the mail or the USPS is not forwarding the mail anymore.

I have the Form 4506-T.  I have several questions that I need a clarification, since the form is not clear.

As his personal representative, where do I place my name and address so IRS can mail me the transcripts(s)…?

There is a checkbox for “ Signatory attest that he/she has read the attestation clause…” . So, I will check that box and sign the form with my name, correct…?

Title—Shall I use “Personal Representative”.

Do I need to also send a copy of the Death Certificate to IRS with this 4506-T and a notarized document indicated that I’m his official personal representative.  Again, this has not gone thru Probate (and might be too $small$) , and this there is no official letters of Testamentary from the Probate Court.

Thanks in Advance

[hbl3973]

I went through this process, albeit in NJ, when my mother died intestate.  I'm going to suggest you use TurboTax to prepare the final return but paper file it.  Following the instructions in IRS Publication 559 ( https://www.irs.gov/pub/irs-pdf/p559.pdf ) you would put the new address on the 1040 form and sign as personal representative.  Those instructions tell you to write DECEASED at the top of the return and allow you to check the Third Party Designee box and supply your contact info.   If a refund is due, you would include a copy of IRS Form 1310 ( https://www.irs.gov/pub/irs-pdf/f1310.pdf ).

For the California 540 return, the process is similar and you should follow https://www.ftb.ca.gov/file/personal/filing-status/deceased-person.html  for details.

In view of the lateness of the 2021 filing, do send the returns via certified mail (just that, no return postcard or insurance) so that you have a tracking number to check that it has been received and when it was received.

Hope this helps even though it isn't online filing.

[rjs]

Is this all just to get his 2020 AGI? Why do you need it? Just to e-file his 2021 tax return? It's too late to e-file a 2021 tax return with TurboTax. After next week, IRS e-filing will shut down altogether until sometime in January. Do you need his 2020 AGI for anything besides e-filing?

[magellan0]

Very good Feedback....thx e-file is shutting down soon.  I'm still going to request  one...  On the 4506-T instruction, it says I need to also attach Form 2848.   Hopefully, on that form i can have my proper address listed as the Fiduciary intestate.

Again, thx for your helpful inputs, Much appreciated...

PS. My deceased brother previous 1040 was filed by an enrolled  IRS agent,  who retired and the new Agent is not very co-operative and hence this 4506T so i get my brother's previous 1040s going back four (4) years.

[magellan0]

Very Good Feedback.. So others can be aware. If you are filing via TTAX and e-file... There is NO WAY  Write DECEASED the top of the Return.   Hence, YOU must do a Paper Return?

Also, please clarify, on the Form 1040 for the Home Address, I will add "my address" as the personal representative..?  And then sign in the normal area, where all taxpayers would sign...?

I accessed Form 1310. So I'm 100% accurate, the Refund will be written to me as the Fiduciary intestate...?  The refund check will not be in my deceased brother's name...?

I appreciate you sharing and the guidance, very helpful.  It's hard sometimes trying to read  and properly absorb all the IRS stuff, since no family member does this sort of "paperwork" on an every day basis.  

Also, Mucho  Gracias on the CA 540 guidance....:-)

[rjs]

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@magellan0 wrote:

Very Good Feedback.. So others can be aware. If you are filing via TTAX and e-file... There is NO WAY  Write DECEASED the top of the Return.   Hence, YOU must do a Paper Return?

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That's not correct. In the Personal Info or Your Info section in TurboTax, check the box that says "Passed away before filing this return." It will then ask you to enter the date of death. It will put the necessary notation on the tax return and you will be able to e-file it.

[magellan0]

Good to know...:-)  thanks for the TIP...;-)