How to file for taxpayer who died in 2018?

[xmasbaby0]

Are you the executor of the person's estate?

[deedee9303]

No

[LF39]

No but I was his poa until his death 12/22/18 and have all his papers.

[macuser_22]

@leahfink39 - read the IRS publication I linked to below to see the requirements for filing.  Unless you are the spouse of the deceased a POA prior to death ends at death.

[jtax]

@macuser_22 can you cite authority that a spouse can act as an attorney-in-fact after the other spouses death? I was under the impression that powers of attorney all expired at the principal's death. Perhaps the IRS is different than generic poa's under various state laws.

(And just FYI for the record, a person is not a POA. A person (the agent) becomes an attorney-in-fact when a principal grants a power of attorney to the agent. Compare this to an attorney-at-law. Licensed attorneys do not need a POA document to represent their clients. (Of course organizations may require various forms to be convinced that such an attorney-client relationship exists and these are frequently, as in the case of the IRS, the same POA forms.))

[macuser_22]

@jtax - My comment had to do with a spouse filing for the deceased, not a POA.

<a rel="nofollow" target="_blank" href="https://www.irs.gov/pub/irs-pdf/p559.pdf">https://www.irs.gov/pub/irs-pdf/p559.pdf</a>
Joint Return
Generally, the personal representative and the
surviving spouse can file a joint return for the
decedent and the surviving spouse. However,
the surviving spouse alone can file the joint return
if no personal representative has been appointed
before the due date for filing the final
joint return for the year of death. This also
applies to the return for the preceding year if the
decedent died after the close of the preceding
tax year and before filing the return for that year.
The income of the decedent that was includible
on his or her return for the year up to the date of
death (see Income To Include, later) and the income
of the surviving spouse for the entire year
must be included in the final joint return.
A final joint return with the decedent can't be
filed if the surviving spouse remarried before
the end of the year of the decedent's death. The
filing status of the decedent in this instance is
married filing a separate return.

[jtax]

Thank you @macuser_22. What you quote says that a surviving spouse can file a joint return (absent remarriage). But it does *not* say the POA continues after death. A POA lets you do far more than file a tax return (get records, legally bind the principal, etc.). And a POA is *not* required for a surviving spouse to file a joint return.

[macuser_22]

I did not say anything about a spouse needing a POA, only that a  serving spouse does *not* need a POA at all to file.  Perhaps I could have worded it better - that is why I pointed to the IRS pub.

[jtax]

Ok, not a big deal but you said "Unless you are the spouse of the deceased a POA prior to death ends at death." That is confusing because *all* POA's end at the principal's death. I think what you meant to say is if you are  a surviving spouse who hasn't remarried, you don't need a POA to file a joint return with a deceased spouse.

[jtax]

I am sorry for your loss.

See if this previous answer helps. (Basically you just do the return as usual and answer TT interview questions carefully -- e.g. taxpayer is deceased, date of death etc.). All income and expenses as of the date of death go on the decedant's 1040 and any income/expenses after the date of death go on the estate's 1041, which may be passed on to the heirs' 1040.s (Note that is only for *income* not for principal.) If there is a refund and you are not the executor there are some additional hoops to jump through (e.g. special form 1310).

Also note if the decedent was married, the surviving spouse can file one last joint return for the year of death.

https://ttlc.intuit.com/questions/3093869-need-to-file-tax-return-for-deceased

This may also be of interest:

https://turbotax.intuit.com/tax-tips/family/death-in-the-family/L5albFXM4

[macuser_22]

Suggest that you read IRS Pub 559 (Survivors, Executors, and Administrators) for a lot of good information about filing the final return and estate return and other requirements.

<a rel="nofollow" target="_blank" href="https://www.irs.gov/pub/irs-pdf/p559.pdf">https://www.irs.gov/pub/irs-pdf/p559.pdf</a>

[plummerp]

yes

[ladyvinson2018]

yes

[MaryK4]

See Can I e-file a tax return for someone who is deceased?

@ladyvinson2018