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10 mar 2003 · If you are filing a return for a deceased individual, you will need to to select the correct filing status for the taxpayer, see the PA Personal Income Tax Guide . Then you will need to complete the deceased indicator on the PA-40 return and make proper notation for either taxpayer, spouse or both.
Inheritance Tax payments need to be directed to the Pennsylvania Department of Revenue. These payments are due upon the date of death and become delinquent after nine months. If inheritance tax is paid within three months of the decedent's death, a 5 percent discount is allowed.
Estates and trusts report income on the PA-41 Fiduciary Income Tax return. Estates and trusts are entitled to deduct from their income any distribution of income that they are required to distribute (under the governing instrument or state law) or actually pay or credit to a beneficiary.
File the final income tax returns of a deceased person for current and prior years, pay any balance due and claim the refund. In general, file and prepare the final individual income tax return of a deceased person the same way you would if the person were alive.
Surviving spouses and court-appointed representatives don't need to complete this form. The IRS doesn't need a copy of the death certificate or other proof of death. If tax is due, the filer should submit payment with the return or visit the payments page of IRS.gov for other payment options.
Income Taxes. The Internal Revenue Service generally gives you until April 15 of the year following the taxpayer’s death to file a final 1040 form. If the deceased was married, a surviving spouse has the option to file a final joint federal tax return for the last year in which the deceased lived. 4. If you file the return online, the IRS ...
The instructions to Form PA-40 for 2023 (but not the PA-41, for some reason) includes a list of income not taxable, and included in the list is “Inheritances, death benefits, and income in respect of a decedent (IRD) as defined for federal income tax purposes.”.
