deceased tax payer

[ljwalters]

40 year old son dies unexpectedly.

Not married, no children, no will, owns nothing,  Owes the IRS back taxes.

Who files the return.  There would be a refund that would go to back taxes.

 

Died 2 weeks before Christmas of massive heart attach.

 

I do parents return, and mom is asking.

[Lynn EA USTCP in Louisiana]

I presume you must follow state law.  Here in Louisiana, the parents would be responsible for making sure his final return is filed.

[ljwalters]

Does that make them responsible for his debt in your state.  I am in Ca.

[Lynn EA USTCP in Louisiana]

I do not think it makes them responsible for paying the debt, unless the intestate estate had any assets. 

[schirallicpa]

if no will exists, then court appoints administrator who is responsible for filing returns and "wrapping up business". Does not automatically fall on parents.

[jklcpa]

Here in DE, if person dies intestate the court would appoint also, but they would first consider any spouse, parents or siblings over an unrelated administrator.  Also in my state, any estate assets would be used to satisfy debts of the decedent, and if debts exceed that when all is liquidated, then no one else would be responsible for the remaining debts unless there were things like someone had guaranteed the debt, co-signed a loan, was co-applicant on a credit card, etc.

[Gail in Virginia]

I haven't checked recently, but I believe that in Virginia, you used to be able to take the first $1,000 of estate assets to pay for the funeral.  I don't think you can get much funeral for that, but that is the amount that used to be allowed for a "bankrupt" estate.  After that, everything went to the debts of the decedent.  But I don't think it is automatic that someone is appointed to handle things - I think that someone must petition the court to appoint an administrator.

[Max W]

Unless a probate judge appoints an executor, no one is responsible for filing the return.  Since this person had no assets, most states would not require probate.

In CA the minimum is $150,000 or $50,000 of real estate.

In MS it is $500. 

 

http://www.nolo.com/legal-encyclopedia/probate-shortcuts-in-your-state-31020.html

 

Then the Fiduciary form 56 is needed to for the IRS.

[michaelmars]

I would most likely not do anything, no one is responsible to file a return for an other adult unless appointed as executor.

[kcjenkins]

I'm with Michael on this one.  Since there is nothing to be gained, and no assets at issue, why waste time and effort to prepare a return that leaves everyone, even the IRS, right where they were before?

[ljwalters]

There are no assets and a friend of the family paid for the funeral. 

 

Thanks for all the input.  I will pass on what was discussed.