When a taxpayer dies, there are certain returns that still need to be filed, a responsibility that falls onto the personal representative.
Personal Representative
Under state law, a personal representative is the person appointed by a court to administer an estate. The term includes both executors (appointed when the decedent has a will) and administrators (appointed in the absence of a will). A personal representative nominated in a will has no authority over estate assets unless appointed by a court.
Duties of Personal Representative
Duties include collecting all of the decedent’s property, paying any creditors, and distributing assets to beneficiaries. In addition, the representative is responsible for filing various tax returns and seeing that the taxes owed are properly paid.
Read more: Death of a Taxpayer 2021