My father passed away last year after giving a gift greater than $18,000 to a single recipient. He did not file Form 709.
Instructions for Form 709 state "If a donor dies before filing a return, the donor's executor must file the return".
However, we never had an executor formally recognized in court, as my fathers assets were placed in a living trust to avoid probate.
Thus, I was wondering who can file Form 709 on behalf of my father if there is no court appointed executor.
If there is no court-appointed executor, a surviving spouse or a person in charge of the decedent's property can file the 709 return.
How should the surviving spouse or a person in charge of the decedent's property sign the 709?
Also, is there anywhere this information is referenced by the IRS? I know a surviving spouse or person in charge of the decedent's property can sign other forms like 1040, however I did not find any reference to this in documents regarding 709.
Thanks.
You're filing on behalf of a deceased taxpayer. As such, you're declaring the return is accurate under penalty of perjury when you sign, which could be in the form of a fiduciary signature (e.g., "John Doe, personal representative for the decedent").
@Hi Palms does the personal representative need to file form 56?
@throwaway_123 wrote:@Hi Palms does the personal representative need to file form 56?
Sure. Check the "709 box" in Section B, Line 4.