Quote Originally Posted by Treasur2 View Post
So when does IRS close tp file\account?.
IRS matches its records of taxpayers' DOBs and DODs with SSA, who is notified of the date of death pretty timely. If anyone tries to file a return for a tax year AFTER the year in which the TP died, it will be rejected. So while a 2018 return MAY be required due to receipt of taxable income or withheld income taxes prior to 1/10/18, that would be the final return as far as their records are concerned.