Dealing with a deceased person's estimated taxes.

[Philodog]

My mother passed away in March. Before she died she paid the full year's estimated taxes. How is this handled now that I have to do a return for her up until her date of death and also a return for her estate for the rest of the year? Can I prorate the estimated taxes for each return or do they all go towards her return before she died?

[Critter]

If they were all paid prior to death they all go on the decedent's final return period.  

[fanfare]

put 1040-ES estimated payments on form 1040.

You don't have to file an estate return unless her estate had yearly income of over $600. 

[AnnetteB6 · Accepted solution]

Since they were paid before her death, they will need to be credited to her personal return.  The IRS will have the payments credited under her Social Security number. 

The estate will have its own Federal ID number and would have no record of any payments having been made.  

My condolences for your loss.

@Philodog