Help with deceased TP return

[JG EA]

Client died two years ago. The children are just getting around to doing something.

Step one is to file 2010. I want to get a transcript. Do you know if the executors can sign a POA so I can do so? Or do they need to send in Form 56 first? Or send in Form 56 with the 2848?
The instructions say to fill out Form 56 but later it says you can write the deceased name and then the executor's name on the 2848..

[S T]

JG - Your post is very appropriate timing, as I have a similar issue on Deceased taxpayer and the Son is having a difficult time in providing the information- and I need the transcripts - so I don't have the answer either, and bumping - maybe Koss- Gary 2, or a few of our other learned colleagues, will be able to provide the information and guidance we need.

Sandy

[Koss]

Form 2848

Okay, I'll take this one...

I'm assuming there is no surviving spouse.

I don't think you need Form 56.

On Form 2848, Box 1, for the taxpayer, should read:

JOHN DOE
ANDREW DOE EXECUTOR
300 W MAIN ST
CHICAGO IL 60601

Form 2848 should be signed by Andrew, with Andrew's name only, with his regular signature, just like he would sign it if he were completing it for himself. And he should print his own name below his signature. But in the title block, he should write:

EXECUTOR OF THE ESTATE OF JOHN DOE

The language immediately above the taxpayer's signature on Form 2848 contains a certification for officers, partners, executors, and other agents or fiduciaries.

That certification is sufficient for the Form 2848 to be valid, and you'll probably have no trouble. I'm guessing you'll need to fax the form into the IRS. You won't be able to file it through e-services if you don't have a prior year AGI.

In the unlikely event that the IRS wants something more, you can provide a copy of the will, or a court order naming your client as the executor. But that probably won't be necessary.

BMK

[S T]

Thanks Koss, I was hoping you had a solution!

I do have prior year AGI on my client as I have been preparing the Returns for many years, I also know that the Son is the executor and/or trustee, but trying to obtain information from the Son is problematic, just not understanding documents, and gathering of documents and son is also limited in resources, i.e, availablity of email/computer, (uses library) and no fax machine!

The worst case scenario is for e-services to go "tilt" or like you say fax to CAF, have them record and then I should be able to access e-services.

Sandy

[Uncle Sam]

Help With Deceased's Return

You can't simply access e-services with a paper 2848.

It needs to be done with e-services - Disclosure Authorization process - before
the computer will give you access to the specific taxpayer's information.

[Koss]

e-services

It was a few years ago, but I know of at least one case where a colleague of mine was able to do this.

At the time, he faxed in a paper 2848, to the fax number in the instructions for the form. Then he had to wait about four or five business days for it to be loaded into the CAF.

And of course, he already had a CAF number, and it had been entered on the 2848. That's what tied it together.

It worked. He was then able to retrieve the transcript through e-services.

Maybe the system or the rules have changed since then.

BMK

[JG EA]

Also thank you. Notice how it is the little picky things that prevent moving ahead full steam?

[Burke]

It doesn't have to be that difficult. I had a situation this year involving the deceased's past year's tax return. Could not locate. The executor simply walked into the local IRS office with the court appointment and they printed off a transcript on the spot. When it proved not to have enough information (depreciation, etc) for us to complete this years' return, we paid the $54 and sent off for a copy. Got it in 10 days. From that we were able to determine the last preparer's information and got the depr schedules from them in another city.

[S T]

Testing - I am signed up on e-services so just decided to Test recording a POA on deceased. IRS has the account marked, so you do have to submit to CAF first and have them record, then records should be available in 4-5 days on e-services

Sandy