Decedent Tax Return

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Michael Bratt

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Jul 29, 2021, 8:13:12 PMJul 29
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Client passed away earlier this month (July). She was a retired naturalized citizen, never married. She has been filing US tax returns for many years. Her income was a pension from her previous employer. As far as I know, her estate includes the proceeds from the sale, earlier in 2021, of a condo in Argentina, her primary residence in the United States and an assortment of bank accounts. Her 2020 tax return was filed in March 2021.

Her brother is the executor of her estate and indicates that he will be able to close out her estate and be able to file her final tax return within the next few months. He seems to believe there is a procedure whereby a 2021 tax return can be filed before the end of 2021. I am unaware of any such procedure to file a 2021 tax return with the IRS, final or otherwise, before about February 2022.

The executor will need copies of several 2021 1099s. Is there any way to coerce the assorted financial institutions to issue those before their required date of Feb 1, 2022? Will IRS tax forms for 2021 be available for filing before 2022? I have completed a few decedent tax returns, but those executors were willing to wait until the normal filing dates. Is there something I’m missing?

Michael Bratt
Arlington, VA

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Stuart O. Bronstein

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Jul 29, 2021, 8:53:15 PMJul 29
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Michael Bratt <michae...@gmail.com> wrote:

> Client passed away earlier this month (July). She was a retired
> naturalized citizen, never married. She has been filing US tax
> returns for many years. Her income was a pension from her
> previous employer. As far as I know, her estate includes the
> proceeds from the sale, earlier in 2021, of a condo in Argentina,
> her primary residence in the United States and an assortment of
> bank accounts. Her 2020 tax return was filed in March 2021.
>
> Her brother is the executor of her estate and indicates that he
> will be able to close out her estate and be able to file her final
> tax return within the next few months. He seems to believe there
> is a procedure whereby a 2021 tax return can be filed before the
> end of 2021. I am unaware of any such procedure to file a 2021
> tax return with the IRS, final or otherwise, before about February
> 2022.
>
> The executor will need copies of several 2021 1099s. Is there any
> way to coerce the assorted financial institutions to issue those
> before their required date of Feb 1, 2022? Will IRS tax forms for
> 2021 be available for filing before 2022? I have completed a few
> decedent tax returns, but those executors were willing to wait
> until the normal filing dates. Is there something I’m missing?

You may not be able to get 1099s, but the executor should be able to
get the same information from them. If nothing else, he can issue
them a subpoena.

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Stu
http://DownToEarthLawyer.com

Taxed and Spent

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Jul 29, 2021, 10:08:18 PMJul 29
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I doubt 2021 tax forms will be available much earlier than February.
Certainly not now or anytime soon.

Stuart: who can issue subpoenas? Anyone acting as an executor? Or must
an attorney be used if the executor is not an attorney? No court
activity (such as probate) required for a subpoena to be issued?

Stuart O. Bronstein

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Jul 30, 2021, 1:38:32 AMJul 30
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Taxed and Spent <nospam...@nonospam.com> wrote:

> Stuart: who can issue subpoenas? Anyone acting as an executor?
> Or must an attorney be used if the executor is not an attorney?
> No court activity (such as probate) required for a subpoena to be
> issued?

In general, at least in the courts I've been in, when there is an open
court case, an attorney representing a party to the case can issue a
subpoena. Parties not represented by attorneys can get a subpoena
issued by the court clerk.

--
Stu
http://DownToEarthLawyer.com
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