Notifying the IRS after a person dies

LIST Code

ES-02-11-01-00

Title

Notifying the IRS after a person dies

Definition

Legal issues related to whether and how to notify the Internal Revenue Service (IRS) after a person dies. This includes understanding when formal notice is required, what tax filings must be made, and how the IRS is treated as a potential creditor of the estate. This issue covers situations where a personal representative or family member is unsure whether they must send a creditor notice to the IRS during probate. In many jurisdictions, the IRS is not treated like an ordinary private creditor for purposes of published notice; instead, estate administrators may have separate federal tax filing obligations, such as filing final income tax returns, estate tax returns (if required), or requesting tax transcripts. Questions often arise about whether direct written notice is required, when to file Form 56 (Notice Concerning Fiduciary Relationship), and how to confirm outstanding tax liabilities. It also includes understanding the estate’s responsibility for unpaid federal taxes, how to determine whether the deceased owed taxes, and how to address tax claims before distributing assets. Legal questions may involve deadlines for filing returns, personal representative liability for unpaid taxes, and coordination between probate procedures and federal tax law. Requirements vary depending on the size of the estate, whether probate is opened, and the decedent’s tax situation. Includes: - Whether the IRS must receive formal notice in probate - Filing a final income tax return for the deceased - Filing Form 56 to notify the IRS of fiduciary status - Determining outstanding federal tax liabilities - Handling estate tax obligations if applicable - Protecting the personal representative from tax-related liability

Location in LIST