My program prints the dates of death for both taxpayer
(2/2006) and spouse (2/2002).

Also, if a single return is being prepared for 2002 and the
tapayer died after 2002 but before the return was filed, I
believe it is required to put taxpayer's date of death at
the top of the return. Why wouldn't that requirement hold
true on a joint return, even though both taxpayer and spouse
were deceased?

<< ================================================== ===== > << The foregoing is intended for educational purposes only > << and does NOT constitute legal OR professional advice. > << > << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org. > << Copyright (2006) - All rights reserved. > << ================================================== ===== >

Since this is a joint tax refund in which the spouse died,
then only one Form 1310 needs to be filed and only one date
of death is needed (that of the spouse since the taxpayer
was still alive in 2002).

Is it correct to assume that you are the son or daughter of
the taxpayers? In either case, according to the Form 1040
instructions and Publication 559, a personal representative
can be an executor, administrator or ANYONE WHO IS IN CHARGE
OF THE DECEASED TAXPAYERS' PROPERTY (emphasis added). Since
you are apparently the person in charge, you can sign the
tax return and the Form 1310, so no need to worry about
using the tax id for the trust company (But you will need to
get an Employer Identification Number (EIN) if you are
required to file an estate tax return).

Be sure to write "Deceased", the spouse's name and the date
of death on top of the Form 1040 for 2002. You will do the
same for the 2006 tax return but for the taxpayer as that is
their final tax return.

Rudy
www.LizcanoTaxServicesLLC.com

<< ================================================== ===== > << The foregoing is intended for educational purposes only > << and does NOT constitute legal OR professional advice. > << > << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org. > << Copyright (2006) - All rights reserved. > << ================================================== ===== >

If taxpayer and taxpayers spouse on a joint return are
deceased, and the return shows a refund, can I attach two
Form 1310's to the return. There is no court appointed PR
for either taxpayer or spouse, and there won't be one
appointed for either of them.

My tax program puts both taxpayer and spouse on one form
1310, and reports only taxpayer's date of death and social
security number.

This is a 2002 return; spouse died in 2002, taxpayer died
February 2006.

Also; is it necessary that a person, rather than another
entity, sign the 1310? Trust company was signing other tax
returns for taxpayer while he was alive, but Form 1310
doesn't seem to lend itself to a tax id number other than a
social security number (eg, tax id number for the trust
company )for the person claiming the refund.

<< ================================================== ===== > << The foregoing is intended for educational purposes only > << and does NOT constitute legal OR professional advice. > << > << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org. > << Copyright (2006) - All rights reserved. > << ================================================== ===== >