Mother passes. After contacting IRS do I need to file taxes for her? She always gets a refund but, she won't be here! So, do I need to file or just let IRS handle it? She has nothing to file probate for.
Yes, if you are your mother's executor, you need to file a final tax return for her, and her estate may be entitled to a refund.
You should also contact her bank and creditors to make sure her accounts are closed.
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If she is entitled to a refund, you may want to file a final return for her as a deceased taxpayer. In addition, you will likely need to file a Form 1310 with the return to claim a refund due to a deceased taxpayer.
You should consult with an attorney in the jurisdiction in which your mother lived. She may or may not need to open a probate, depending on the law of the state in which she lived at the time she passed. Most of the applicable law to determine what you need to do is local law. Filing her last federal income tax return is very likely required, so that her beneficiaries can collect any refund to which she may be entitled
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If you are the Administrator, or next of kin, you should file her last tax return. The refund would be part of the estate.
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If you are the Personal Representative then you will need to file it. If she has bank accounts that are in her name alone you will need to go through probate and do a summary administration. The refund would become part of the estate before being disbursed. You can be personally liable for not filing someone's tax return if they had a filing requirement for that year and you are the personal representative.
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