IRS Tax Tip: Steps to Manage Tax Responsibilities After the Loss of a Loved One
The Internal Revenue Service (IRS) on November 5 issued Tax Tip 2026-80, setting out key steps for surviving families and personal representatives to meet federal tax responsibilities after the loss of a loved one — a difficult time when taxes are among the last things people want to think about.
The first step is to identify who will handle the person's tax matters. When a person passes away, a probate proceeding may be opened, and one of its first actions is to appoint an estate administrator. The representative could be a surviving spouse, another family member, an executor named in the will, or an attorney, and is generally responsible for collecting the deceased's assets, paying creditors, and distributing the remaining assets to heirs or beneficiaries.
The second step is to gather the person's tax records. The estate administrator, executor, or personal representative may need to request information from the IRS and must show proof of authorization: a copy of the deceased's tax return can be requested with Form 4506, for a fee; a free tax return transcript can be requested online and will be mailed to the deceased person's address of record, or via Form 4506-T; payoff information for a balance due can be requested at the nearest Taxpayer Assistance Center; and a change of address can be made with Form 8822 together with Form 2848, Power of Attorney, or Form 56, Notice Concerning Fiduciary Relationship.
The IRS also notes that the individual tax return for the deceased and the return for their estate are separate, with different types of returns required, and representatives should handle each accordingly.
(Source: Internal Revenue Service)
Source: Internal Revenue Service
Published by GSM · USA (original Chinese edition)
Photo: 图：位于华盛顿 Constitution Avenue 的美国国税局总部大楼。经 Wikimedia Commons。 / Photo: The Internal Revenue Service Building on Constitution Avenue, Washington, D.C. Via Wikimedia Commons.
