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Lion, we're both wrong. I looked this up. April 15, 2019 was a Monday. July 15, 2019 is a Monday as well. Here is a link from the IRS website: Payment Deadline Extended to July 15, 2020 | Internal Revenue Service (irs.gov) I have an amendment to do and will get it in this week. Hope this helps you in some way.

And, Judy, who deleted pages of new "members." Thanks to both Judy & Eric.

Many thanks to both Eric and Judy.

https://www.irs.gov/newsroom/time-is-running-out-taxpayers-missing-1-point-5-billion-in-refunds-for-2019-must-file-by-july-17 https://www.irs.gov/newsroom/time-running-out-to-claim-1-point-5-billion-in-refunds-for-tax-year-2019-taxpayers-face-july-17-deadline

I would first get a Form 56 on file with IRS if that hasn't been done. Haven't been asked to provide a death certificate in some time, but if they hadn't reached retirement age, not sure if there is still automatic notification from Social Security. One general note: registered mail is for items with tangible value over the limit for insured mail; although a lost tax return could be costly, the IRS will not reimburse. Certified mail with return receipt will do the trick.

Happy Independence Day, everyone! The forum was inundated with bots this morning and they were able to many accounts and many, MANY pages of spam topics in about 2 hours. I've deleted 110 accounts and 2,568 topics from the site, so it should be all cleaned up now. If you see anything that I've missed, please use the Report feature on the post. I've made some minor changes that will hopefully keep this from occurring again, but I'm not completely confident that more significant changes aren't necessary so I'm keeping a close eye on the forum. It should become apparent very quickly whether the bots are still able to get in once the forum is open again. Thank you all for your patience!

Is there an actual estate and court-appointed administrator? If so, the estate gets the refund and the admin directs it to the heirs as directed by the will or state law. If the heirs want the mother to get it all, the easiest way is just to give it to her themselves when they get their distributions. Sometimes all the deceased's assets were titled TOD or with named beneficiaries so there is no Probate estate. In that case a responsible party signs the 1310 and agrees that the funds will be distributed in accordance with the will or state law. One person can't just decide to claim the funds and keep them. If there is a court-appointed admin, all the returns with refunds have to be paper filed with a copy of the court appointment attached. (It's not on the list of the forms that can be attached via 8453 or pdf.) All of the CT returns must be paper filed as well with a copy of the Federal 1310. If there is a balance due, go ahead and efile.

Refund should go to the estate, and the executor/trix can then direct the refund to whomever it should go.

See Pub 559 If the amount the brother would inherit is substantial and would be subject to the gift tax if he gave it to the mother, they should look into disclaiming the inheritance to avoid the gift tax. This must be done in writing within 9 months (see https://www.law.cornell.edu/uscode/text/26/2518)

Don't know how it works in Virginia, but in my state an Employment Dept audit would have caught this and forced the mother's company to reclassify her son as an employee. The penalties and interest for the amended quarterly and year end payroll reports would be substantial ! Over the years I have participated in at least 100 workers compensation audits. Most of these audits were a simple reconciliation of premium against payroll reports. However between 10% and 15% of these audits were detailed enough that the auditor would have caught this. Hope he is registered as a business and files his federal state highway/road taxes. From time to time he should pick up jobs from other companies!

I would just add the fuel and insurance expenses to the $ amount on the 1099 NEC for the total revenue, then deduct the fuel and insurance as expenses. Actually this would be a better presentation since the IRS is looking for revenue to equal or exceed the 1099 NEC amount. I wouldn't worry about correcting the 1099 NEC for 2022. However I would advise your client to have these expenses added to his 2023 1099 NEC.

Your email addresses are not readily accessible on this website. Only Judy and I can see email addresses for individual users.

You bet! I may end up taking the forum down again soon, it looks like they're still making it through although more slowly than before. I need some time to look at where these accounts are coming from--the registrations seem like they're being created manually, not by bots, and then once registered the posting is automated. I may end up blocking all traffic from Russia and China, but need to investigate the traffic more closely to see how effective that would be. I could also add a manual verification step to registration, but I need to look more closely at what that process would look like on our (your) end as well.

Eric, thank you for your quick response and on a holiday too! You are awesome!

I was able to use it successfully on one occasion when the contact with IRS was made within 12 mos of filing. Other than that one time, it seems rather pointless.

In all the years I have used it and the client had an issue, the IRS still demanded the 2848 before they would talk to me. Our software automatically checks it, but in practice it's useless.