Arthur L. Rubin wrote:
- quote -

On this point, filing, just to start (and close) the period
of limitations for an adjustment, compounded possibly with
the election for a prompt assessment for a decedent
(especially since it will take the IRS 6 months + just to
process all the 1099/W-2 information), might not be a bad
idea to consider.

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Mommio2 wrote:

- quote -

That the rental income went to the nursing home is
irrelevant. However, it appears that she doesn't
meet the filing requirements for 2003, as the $1000
is less than the approximately $8500 filing threshhold,
and none of the Social Security income is included,
because her total income (including Social Security
and tax-exempt interest) is less than $25,000.

Whether a return SHOULD be filed to show the IRS
that "she" didn't forget to report her rental
income is another question. You don't want the
IRS trying to find her in 2006, claiming that
she won the lotto in 2003....

If rental income was received by the estate, a form 1041
should have been filed. If the estate is still open, the
cost of filing a 2003 1040 for her seems minimal.

All of this assumes that she wasn't married. If
married, a joint return with her husband should
be filed if they meet the filing requirements,
and the estate administrator can reach agreement
with the widower.

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mommio2[at]insightbb.com posted:

- quote -

As far as IRS is concerned, the income doesn't meet the
minimum requirements for filing (less than $7800, even if
under 65 and single); however, there could be estate issues
so you should certainly seek advice from an attorney (or
legal aid).

Bill

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- quote -

I am not sure that the use of the $1000 matters as far as
determining whether it was income but if her income was less
than $5900, or $7050, if she was over 65, she does not have
to file.

All freely provided advice guarantee correct or double your
money back

Frank S. Duke, Jr. CPA
Cincinnati, OH USA

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Could anyone please tell me if I need to file an income tax
return for my mom who died on January 8 of last year? She
got a Social Security check for January and received about
$1,000 in rental income, but it all went to the nursing
home, so there was no profit. I don't know if that matters,
though. Thanks!

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