Deceased taxpayer

[KWF]

An e-filed tax return for a deceased t/p was rejected by IRS. Explanation indicated SS# had been locked because Social Security records indicate it is associated with a deceased person.

Can a return for a deceased t/p be e-filed, or must it be paper filed?

If it can be e-filed, what is best way to work around this rejection?

[S T]

I have been able to efile deceased timely filed returns. Almost always, I have to include a Form 1310 and of course enter in the software deceased date, etc.

Check with your software

Sandy

[FEDUKE404]

Generally cannot efile for deceased

The only returns for a deceased person that I have been able to efile involve a deceased spouse, with signature "filing as surviving spouse" preprinted near the Form 1040 signature line.

I have attempted on numerous occasions to efile returns for a (single) deceased person, with relevant c/o executor information etc listed, with refunds (Form 1310) or without refunds, and my software never lets me get out of the starting gate to even ATTEMPT to efile. For those, only paper returns have worked.

In all instances, I have entered the DOD information and the top of the Form 1040 properly shows "DECEASED Ima A Taxpayer mm/dd/2013" across the top. I would assume ensuring this data entry has been made is critical to any IRS processing?

As Sandy stated, apparently part of the problem is software/vendor related ??

FE

[S T]

FYI I do believe it could be software related -- not IRS or State.

For reference, I just reviewed a"deceased" taxpayer return, for 2012
that I efiled, and have the Transmission and Acknowledgements - and the executor received the refund as direct deposit.

Has "deceased and date across the top, has c/o the Executor or Pers Rep name, filed with Form 1310,

Part II - box 1 - yes, Box 2a and 2 b - No, and Box 3 - Yes

Was also able to have the refund on the "deceased's" final return refund direct deposited to the the Person's (Name of person Claiming Refund) account listed on the form 1310.

All went well and I have accomplished in prior years to 2012 Tax Filings as well!

We will see what tax filings 2013 bring - I have a couple to try to efile.

I guess best advice, is to check with the Software Vendor.

Sandy

[David1980]

The only returns for a deceased person that I have been able to efile involve a deceased spouse, with signature "filing as surviving spouse" preprinted near the Form 1040 signature line.

I have attempted on numerous occasions to efile returns for a (single) deceased person, with relevant c/o executor information etc listed, with refunds (Form 1310) or without refunds, and my software never lets me get out of the starting gate to even ATTEMPT to efile. For those, only paper returns have worked.

In all instances, I have entered the DOD information and the top of the Form 1040 properly shows "DECEASED Ima A Taxpayer mm/dd/2013" across the top. I would assume ensuring this data entry has been made is critical to any IRS processing?

As Sandy stated, apparently part of the problem is software/vendor related ??

FE

If there is (or will be) a court appointed representative the return can't be efiled.

The relevant MEF rule numbers (rejects) are

F1310-009
Form 1310, Part II, Line 2a 'CourtAppointedRepInd' must have a choice of "No" indicated.

F1310-010
Form 1310, Part II, Line 2b 'RepresentativeToBeAppointedInd' must have a choice of "No" indicated.

Other than that, it should be able to be e-filed. Could be a matter of making sure the right info is entered in the right places in whatever the software program is. I'd be shocked if any of the big name software programs had an issue with it once you get the required inputs all in the right places (date of death, care of name, etc.)

[FEDUKE404]

Form 1310 issue is separate

If there is (or will be) a court appointed representative the return can't be efiled.

The relevant MEF rule numbers (rejects) are

F1310-009
Form 1310, Part II, Line 2a 'CourtAppointedRepInd' must have a choice of "No" indicated.

F1310-010
Form 1310, Part II, Line 2b 'RepresentativeToBeAppointedInd' must have a choice of "No" indicated.

Other than that, it should be able to be e-filed. Could be a matter of making sure the right info is entered in the right places in whatever the software program is. I'd be shocked if any of the big name software programs had an issue with it once you get the required inputs all in the right places (date of death, care of name, etc.)

The Form 1310 rules you cite are relevant, of course, but I've run into the same wall even with balance due returns for a (one-person) decedent return. Rest assured the DOD et al have been filled in properly. In this area, anyone handling the affairs of a decedent first obtains "Letters Testamentary" from the court, even if probate is not required. Whether that means "appointed" or merely "approved" can be left to the lawyers out there.

I have not prepared any decedent returns (single or married) since early in 2013, so this problem may now have been resolved. At that time, the software company ( TaxACT / 2nd Story Software ) informed me that a one-person decedent return could not be efiled in their system. (Dare I say "Period!" ?) Whether that was later changed in last year's tax season, or perhaps this year, is unknown to me.

FE