Partner deceased end of 2025

[cmsaechao01]

Partner is deceased, not married, and am not listed as "next of kin", would "next of kin" and/or significant other be able to file deceased taxes? Would there need to be a court appointed statement/legal document needed for "next of kin" to file taxes on behalf of deceased and/or can partner file the taxes on behalf of deceased? Decease has no assets, but does have some medical and credit card debts.

[DianeW777]

It depends. Although the partner would be allowed to complete the partnership return, a court document would be necessary for the person in charge of the decedent's estate to file the final tax return of the decedent.  If the decedent does not meet the filing requirements and there is no tax due, a personal return may not be needed. If there happens to be a refund, that personal representative may want to file.

2025 Filing Requirements Chart for Most Taxpayers 

IF your filing status is. ………THEN file a return if your gross income was at least.

• Single under 65 $15,750, 65 or older $17,550 or more
• Head of Household under 65 $23,625, 65 or older $25,625 or more
• Married Filing Jointly under 65 (both spouses) $31,500, 65 or older (one spouse) $30,750 65 or older (both spouses) $33,100
• Married Filing Separately any age  $5
• Qualifying Surviving Spouse under 65 $31,500, 65 or older $33,100

If you were born before January 2, 1961, you're considered to be 65 or older at the end of 2025.

• IRS Publication 501

We would advise seeking legal council in this matter for any questions in regards to legal matters. 

[cmsaechao01]

The deceased will need to have their taxes filed. So if it is the "next of kin" (in this case aka mom), they will still need to a court document stating that they are the one in charge of deceased estate? I'm only asking this again because the deceased doesn't have any assets and trying to avoid having to file a small estate affidavit with the court and/or have a court appointed personal representative to be able to file personal taxes on deceased behalf. Sorry just need confirmation, as with some research we have gotten some conflicting info on this.  

[Vanessa A]

No.  The mother would not need to have a court order or court document to  file the return.  When walking through the steps to file, in the personal info section, there is a box to check that says this person died in 2025.  She will need to check that box.  If the deceased is due a refund, then she will need to fill out form 1310 which can be done in TurboTax as well to claim the refund.