Personal Representative for Estate, Signing 1040 Form

[BHoff]

I am a Personal Representative preparing a Joint final 1040 for a deceased taxpayer and their surviving spouse.  I have the following issues and questions with Windows 2021 TurboTax Premier:

1.) The text "Filing as Surviving Spouse" is being placed on the taxpayer signature line of the 1040 where I must sign as Personal Representative.  TurboTax won't allow me to delete that text from the form or from the worksheet that feeds it.  How do I delete that text so that I may sign the form on the proper line?

2.) The required text "DECEASED <taxpayer name> <date of death>" does NOT appear at the top of the 1040 form as required.  However, that text does appear at the top of the 1040/1040-SR Worksheet.  How do I get the required text to be printed at the top of the 1040 form that will be filed?

[Cynthiad66]

All of that information is included in the background of the TurboTax information and does not need to be on the top of the first page as in the past.  Filing as a survivor automatically identifies the return of a deceased taxpayer.

IRS suggest following the guidelines of the software in preparing the return.  See the extract from the IRS guidance below:

When filing electronically, follow the specific directions provided by the software for proper signature and notation requirements. Otherwise, write the word "Deceased," the decedent's name, and the date of death across the top of the final individual tax return. If filing a joint return, write the name and address of the decedent and the surviving spouse in the name and address fields. If not filing a joint return, write the decedent's name in the name field and the personal representative's name and address in the address field. If a refund is due to the decedent, it may be necessary to file Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer with the return. If you're a surviving spouse filing a joint return, or a court-appointed or court-certified personal representative filing an original return for the decedent, you don't have to file Form 1310. Court-appointed or court-certified personal representatives must attach to the return a copy of the court document showing the appointment.

• If there's an appointed personal representative, he or she must sign the return. If it's a joint return, the surviving spouse must also sign it.
• If you're a surviving spouse filing a joint return and there's no appointed personal representative, you should sign the return and write in the signature area "Filing as surviving spouse." A surviving spouse can file joint returns for the taxable year in which the death occurred and, if the death occurred before filing the return, for the taxable year immediately before the year of death.
• If there's no appointed personal representative and there's no surviving spouse, the person in charge of the decedent's property must file and sign the return as "personal representative."

So, it is ok to file the return electronically as prepared by TurboTax

Use this link for additional information:  Decedents

@BHoff

[tom_tijeras]

Yes, but how do I actually put my signature on the signature line as Personal Representative as required when I efile?   

[MarilynG]

If you're filing a tax return for a deceased person, indicate this in the My Info/Personal Info section (screenshot).

TurboTax will then prepare Form 1310 to be included in the return.

You will then be signing as  'signature of person claiming refund' if you are not attaching a Court certificate. 

Click this link for more info on Form 1310.

@tom_tijeras

[tom_tijeras]

Thanks. I should have mentioned that taxes are owed and no refund is requested so no 1310 is needed.  But the 1040 instructions say I need to sign the 1040 as the personal representative.  I could not find a way to insert my signature into the space required allocated on the 1040 form for me to sign.  Is a wet signature by the Personal Rep not required?  How does the IRS know that I actually signed it?

[AmyC]

The IRS trusts returns that owe money rather than those with refunds. I recommend you run through the IRS How Do I File a Deceased Person program. It is very detailed and will tell you exactly what is best for your situation and may have some helpful suggestions.

I am very sorry for your loss.

@tom_tijeras

[tom_tijeras]

Thank you for the rapid reply.  I have read that information (which is nice and succint) as well as the relevant portions in IRS instructions 559 and 1040 each of which have pieces of the puzzle. However, the IRS documents all state that the personal representative signs the returns. For an e-file within turbotax, there is no way for me to sign the return as personal representative.  If there was a statement somewhere that my signature as personal rep is considered to added to the form by the IRS if I enter last year's AGI or some other information within turbotax, I would efile.  But I can't find any language like that within turbotax, so I will mail them in.  

Similarly the state return I am filing (Maryland) requires a letter of administration to be attached, but there is no way to include this within turbotax, so I have to mail that return as well.

[AmyC]

You can still e-file the federal, you will need to mail the state. According to the IRS:

How do I sign my tax return when I e-file? You can sign your tax return electronically by using a Self-Select PIN, which serves as your digital signature when using tax preparation software, or a Practitioner PIN when using an Electronic Return Originator (ERO).Nov 4, 2021

from Signing the Return | Internal Revenue Service

@tom_tijeras