Is an executor of an estate responsble for filing tax reports if person died without any assets

If there was no estate, then there is no executor. The only way you can be the executor is if you are appointed by a court and given "Letters of Authority" or "Letters of Administration," or the equivalent. If you are in that position, and tax filings are necessary, then you would be both authorized and required to file them. In your case, there was nothing to probate and there were no assets on which to base tax returns on. In that case, no returns would be required. You may want to file a "Final return" for the decedent to make sure that the IRS closes its files. That would prevent them from sending "deficiency letters" in the future. Again, this is not necessary. There is no requirement to file a tax return showing no income.

James Frederick

As a Pennsylvania attorney, I wanted to confirm what Jim has stated to you. The only thing to add is that you may want to file the Pennsylvania Inheritance Tax Return that would show the assets of the estate and the funeral and final expenses and any debts paid. This would start the running of the statute of limitations and prevent a later challenge at a later time when your now available records may be destroyed, misplaced or gone.

Hope this helps.

LEGAL DISCLAIMER
Mr. Fromm is licensed to practice law in PA. The response herein is not legal advice and does not create an attorney/ client relationship. The response is in the form of legal education and is intended to provide general information about the matter within the question. Oftentimes the question does not include significant and important facts and timelines that if known could significantly change the reply unsuitable. Mr. Fromm strongly advises the questioner to confer with an attorney in their state in order to ensure proper advice is received.