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New Member
posted Jun 6, 2019 2:07:26 AM

My brother died last June. Does a return need to be filed for him? he had no income, some money in bank.

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1 Best answer
Level 9
Jun 6, 2019 2:07:27 AM

No a final decedent return only needs to be filed if he would have been required to file if alive.  I am sorry for your loss.

The gross income, age, and filing status of a decedent generally determine whether a return must be filed. Gross income is all income received by an individual from any source in the form of money, goods, property, and services that is not tax-exempt.   A return must be filed to obtain a refund if tax was withheld from salaries, wages, pensions, or annuities, or if estimated tax was paid, even if a return is not otherwise required to be filed.

8 Replies
Level 9
Jun 6, 2019 2:07:27 AM

No a final decedent return only needs to be filed if he would have been required to file if alive.  I am sorry for your loss.

The gross income, age, and filing status of a decedent generally determine whether a return must be filed. Gross income is all income received by an individual from any source in the form of money, goods, property, and services that is not tax-exempt.   A return must be filed to obtain a refund if tax was withheld from salaries, wages, pensions, or annuities, or if estimated tax was paid, even if a return is not otherwise required to be filed.

New Member
Jun 6, 2019 2:07:29 AM

I forgot to mention the money in the bank (about 40,000) came from the sale of our mother's house. He received this in May and died in June!

Level 9
Jun 6, 2019 2:07:31 AM

Thank you for the clarification- Yes, the gain on the sale would be income that would have to be reported so you will need to file a return for him.

New Member
Jun 6, 2019 2:07:31 AM

Thank so much.

New Member
Jun 6, 2019 2:07:33 AM

How do I figure out the value of the house when our mother died? We didn't sell it right away and made improvements before we did.

Level 9
Jun 6, 2019 2:07:34 AM

You will need the value on the date of your mother's death, add the cost of all the improvements and other expenses- this is the basis.  The income is the amount you received minus the basis.

New Member
Jun 6, 2019 2:07:36 AM

Does the market determine the value or what the county uses for taxing purposes? Thanks again.

Level 9
Jun 6, 2019 2:07:37 AM

The market is a better indicator, the county property value SHOULD be close but it really depends when it was assessed.  You are welcome, I am glad to help.