Filing on behalf of deceased mother

[user17694521898]

Hi,

I am in need of some advise on how to file a return on behalf of my deceased mother. She passed away in January, so she lived the entire tax year 2025. I am the only child and she was not married so usually filed single. She did not have a will. I understand that an executor and personal representative needs to file but I can't very well appoint myself that now that she has already passed. I am not sure how to proceed as I'm afraid the return would be rejected since I have no documentation of me being appointed as anything. Thank You.

[M-MTax · Accepted solution]

You don't necessarily have to be named in a will nor appointed by a court in order to be considered a personal representative for the purposes of filing a decedent's final income tax rerurn.

See https://www.irs.gov/publications/p559#en_US_2024_publink100073947

A personal representative of an estate is an executor, administrator, or anyone who is in charge of the decedent's property.

Very sorry for your loss.