Final Tax Return for deceased tax payer

[Downingtown]

Is a form 1040 tax return required to be filed for a deceased taxpayer who’s taxable income on line 15 of Form 1040-SR is zero and they only have IRA distribution, Pension  and Social Security benefits income?

Thanks

[NCperson]

no need to file.  

If the AGI (line 11) is less than the standard deduction (line 12) there is no filing requirement.  And since you are stating that Line 15 is zero, that must be the case. 

only reason to file would be if there were any withholdings that need to be refunded. 

[Anonymous_]

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@NCperson wrote:

If the AGI (line 11) is less than the standard deduction (line 12) there is no filing requirement.  And since you are stating that Line 15 is zero, that must be the case. 

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It is probably the case in most instances (perhaps even the vast majority), but it could also be the case that Line 15 is zero because itemized deductions equal or exceed an AGI that is greater than the standard deduction (I have actually encountered that scenario on several occasions).

[Opus 17]

IRAs and pensions are normally taxable, so what counts is their taxable income (line 15) after the standard deduction and other adjustments. If taxable income is zero, a tax return generally doesn't need to be filed, unless they have an odd situation like they are spreading out the tax on a disaster distribution over 3 years, or they owe repayment of the first time homebuyer credit, or something equally off beat.  

[Anonymous_]

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@Opus 17 wrote:

................what counts is their taxable income (line 15) after the standard deduction and other adjustments. If taxable income is zero, a tax return generally doesn't need to be filed........

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Even if taxable income is zero, a return needs to be filed if the AGI exceeds the standard deduction. This could be the case if the (deceased) taxpayer itemizes (and many decedents have an enormous amount of medical expenses). The IRS has no way of knowing the itemized deduction figure unless a return is filed.

[NCperson · Accepted solution]

for the reasons @Anonymous_ stated, whether there is a need to file is tied to the standard deduction.   if AGI is less than the standard deduction, there is no need to file. (if AGI is less than the itemized deductions and the itemized deductions exceed the standard deduction, there filing requirement!)

see the chart at this link .

https://www.irs.gov/publications/p501

[Downingtown]

Thank you

[Downingtown]

Thank you to all who replied.