Filing for Mom who passed away in 2023

[Deb CT]

Mom passed away in August 2023. As her personal representative, what address do I use if the IRS needs to contact me RE her return? She lived in NY, I live in CT and I received her mail in CT. She was under State care (Medicaid )and will not have taxes or due get a refund.

Is she considered a full time resident of NY, given that she was not living 12/31/2023? - if so, do I use her last mailing address or the nursing facility where she resided during all of 2023?

- Deb CT

[ee-ea]

Use the address you would have the IRS mail to.

[Deb CT]

Thanks ...

So, use my mailing address in CT and her last address in NY for the NY state interview questions; e.g. county, school district?

[LindaS5247]

My condolences for your loss.

Correct, you can use your address on her final return as her personal representative. You can use her school district and county for her state return.

Before you file a decedent return, make sure the Social Security Administration has been notified.  You can either go to their website or call 1-800-772-1213.  

Many states allow decedent tax returns to be e-filed as well. TurboTax will let you know when you get ready to e-file the state return.

You may have to file a Form 1310.  See the link below. If you're a surviving spouse filing a joint return, or a court-appointed or court-certified personal representative filing an original return for the decedent, you don't have to file Form 1310.

Click here for information on Decedents Tax Returns.

Click here for "Can I File a Tax Returnfor Someone Who is Deceased?"

Click here for a copy of Form 1310.

Click here for Decedent information.