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Author: stockmover Big red star, 1000 posts Old School Fool CAPS All Star Add to my Favorite Fools Ignore this person (you won't see their posts anymore) Number: of 121095  
Subject: 1040 for deceased taxpayer Date: 3/8/2014 6:44 PM
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My FIL passed away in 2013, therefore I will be preparing his final 2013 return. He had a very small estate, so in our state (which is also his state), it is not required to go through probate. He did not have a will so my DW is the official personal representative and now has control of his assets.

1) I need to know if I can file his final 1040 return electronically? I have read IRS Pub 559 and it states that I can file it electronically. However, I seem to recall seeing where a paper return was required with the word DECEASED written on the top of the 1040.

2) I may need to file for an extension for his return due to a missing 1099-R document (see item 3) if not received prior to 4/15/14 .

I know I can file for an extension electronically using Form 4868. If so, do I use my FIL name, my address his SS# etc? I’ve read the IRS instructions for this form, but I did not see anything in regard to preparing a 4868 for a deceased taxpayer? This may be a moot question because I also "guesstimated" that he should receive a refund on his 2013 return, so do I really need to file a 4868 since the IRS states there is no penalty for filing a late return if one is due a refund.

3) DW has contacted the US Army on 2/18/14 regarding the missing 1099-R relating to his Military Pension, but as of today 3/8/14 we have not received anything from the Army. Has anyone else experienced this type of situation, and if so, any advice on how to expedite the 1099-R would be greatly appreciated. Also, if there is a TMF board which may be more appropriate for this question, please let me know.

Thank you,

Rich
Arizona
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Author: TMFPMarti Big funky green star, 20000 posts Home Fool Add to my Favorite Fools Ignore this person (you won't see their posts anymore) Number: 120401 of 121095
Subject: Re: 1040 for deceased taxpayer Date: 3/8/2014 8:23 PM
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1) I need to know if I can file his final 1040 return electronically? I have read IRS Pub 559 and it states that I can file it electronically. However, I seem to recall seeing where a paper return was required with the word DECEASED written on the top of the 1040.

Some can be filed electronically; some can't. You'll prepare the return the same way for either, so when you get to the point you tell it you're e-filing you'll get the answer to this question. (The caption at the top of the paper return isn't a bar to electronic filing. That same info can be sent as part of the electronic record.

2) I may need to file for an extension for his return due to a missing 1099-R document (see item 3) if not received prior to 4/15/14 .

I know I can file for an extension electronically using Form 4868. If so, do I use my FIL name, my address his SS# etc? I’ve read the IRS instructions for this form, but I did not see anything in regard to preparing a 4868 for a deceased taxpayer? This may be a moot question because I also "guesstimated" that he should receive a refund on his 2013 return, so do I really need to file a 4868 since the IRS states there is no penalty for filing a late return if one is due a refund.


I would file. His name and SSN go on the form, with any mailing address (I don't think one is required) being your wife's.

3) DW has contacted the US Army on 2/18/14 regarding the missing 1099-R relating to his Military Pension, but as of today 3/8/14 we have not received anything from the Army. Has anyone else experienced this type of situation, and if so, any advice on how to expedite the 1099-R would be greatly appreciated.

If you know what the numbers should be you don't need the paper form. It's unusual for these to go missing. You don't say when in 2013 he died, but if it was more than 6 months ago any mail forwarding order wouldn't still be in effect. It wouldn't hurt for your wife to call them and ask if they can give her the numbers over the phone if you can't reconstruct it.

Phil
Rule Your Retirement Home Fool

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Author: vkg Big gold star, 5000 posts Old School Fool Add to my Favorite Fools Ignore this person (you won't see their posts anymore) Number: 120402 of 121095
Subject: Re: 1040 for deceased taxpayer Date: 3/8/2014 11:16 PM
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but if it was more than 6 months ago any mail forwarding order

Mail forwarding is for 12 months.

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Author: ptheland Big gold star, 5000 posts Feste Award Nominee! Old School Fool Add to my Favorite Fools Ignore this person (you won't see their posts anymore) Number: 120403 of 121095
Subject: Re: 1040 for deceased taxpayer Date: 3/8/2014 11:20 PM
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1) I need to know if I can file his final 1040 return electronically?

Yes, you can. However, the professional community I chat with has had an unusually large number of e-filing rejects for deceased taxpayers this year. Unofficially, it seems that Social Security and IRS are misinterpreting each other in this area. So I would be prepared for the possibility of the e-filing to fail.

Frankly, it's not that big of a deal. If it rejects, just file on paper.

In either case, don't forget to include Form 1310, which is required to obtain a refund for a deceased taxpayer.

do I really need to file a 4868 since the IRS states there is no penalty for filing a late return if one is due a refund.

There is no penalty, but there is the [very slim] possibility that you'd need to make some kind of election on that return. And some elections must be made on a timely filed return. If you don't file the extension, you can't make that election.

It takes just a few moments to file the extension. If you want to do it electronically, just do it now. No sense in waiting until the last minute. (I've already filed half a dozen extensions for clients who have requested that.) And if it rejects (see above), you will still have plenty of time to file the paper extension, and you'll know to go straight to paper for the actual return.

--Peter

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Author: stockmover Big red star, 1000 posts Old School Fool CAPS All Star Add to my Favorite Fools Ignore this person (you won't see their posts anymore) Number: 120404 of 121095
Subject: Re: 1040 for deceased taxpayer Date: 3/9/2014 12:59 AM
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Thanks Phil for the good advice (as usual). That helps a lot. As for DW contacting them by phone ... she already has and they informed her that she first must file Form SF 1174 (a Military form)which she has mailed to them with a cover letter requesting the 1099-R. As far as getting the pertinent 1099-R information over the phone ... not a chance ... unless maybe your name is/was George Patton and you're a Four Star General.(shrugs)

Thanks again.

Rich
Arizona

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Author: JimA759s One star, 50 posts Old School Fool Add to my Favorite Fools Ignore this person (you won't see their posts anymore) Number: 120405 of 121095
Subject: Re: 1040 for deceased taxpayer Date: 3/9/2014 1:09 AM
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Hi, I'm not sure if this might pertain to your FIL - but he might have an account with DFAS (the people paying his Military pension) and he might have had an online account at MyPay. If so, then if you can find his login information you would be able to get an electronic 1099. That is what I do each year and they no longer send me a paper 1099 for my retirement benefits. The link for MyPay at DFAS is https://mypay.dfas.mil/mypay.aspx -
JimA

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Author: stockmover Big red star, 1000 posts Old School Fool CAPS All Star Add to my Favorite Fools Ignore this person (you won't see their posts anymore) Number: 120406 of 121095
Subject: Re: 1040 for deceased taxpayer Date: 3/9/2014 1:20 AM
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Hey Peter,

Thank you for the additional information especially about the e-file rejections for deceased taxpayers. Otherwise, if it rejected the e-file I probably would figure I screwed something up. Also, filing the extension now makes sense so I can see if its accepted and file it and subsequently file a paper 1040 return if necessary.

vkg ~ My FIL passed in March, 2013 but the Army told DW that they would not issue a 1099-R UNTIL she sent a completed SF 1174 military form as noted in my reply to Phil.

I wish to thank all of you, (Phil, Peter & vkg ) for helping me out with this matter.

Rich ~ Continuing on with my "Mission Impossible" assignment ;-)
Arizona

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Author: stockmover Big red star, 1000 posts Old School Fool CAPS All Star Add to my Favorite Fools Ignore this person (you won't see their posts anymore) Number: 120407 of 121095
Subject: Re: 1040 for deceased taxpayer Date: 3/9/2014 3:52 AM
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Hey Jim,

Thanks for the info and the link. Unfortunately, DW was not able to locate his login and password ... if he even had an online account? Having online access to the DFAS would have surely made things much easier in filing his return. Thank you for your service in the Armed Forces.

Rich
Arizona

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