IMPORTANT IRS FORMS FOR SUBMITTING A TAX PARDON AND HOW TO FILE THE FORMS

Taxes and death are definitely unavoidable, but the Internal Revenue Service (IRS) awards taxes in certain circumstances. If a person dies during military service, due to a terrorist attack, or while on a flight to space (this can be astronauts working with NASA and the likes), the IRS will assign its taxes. The agency also reimburses all taxes paid, including those withheld during the payroll process. Submitting forgiveness to the IRS is not as complicated as it seems.

CASE 1: RETURN FILED BEFORE DEATH

The first step is to download IRS forms 1040X and 1310 from the IRS website. You may also find the printed forms in some post offices, libraries, and government buildings in different areas in the United States.

The IRS Form 1040X is for amending your individual income tax return. It is given by the IRS to taxpayers who need to amend their tax return for any reason whatsoever. The reason may be that you want to change your filing status, make a correction or you want to change the number of dependents initially provided to the IRS.

The IRS Form 1310 on the other hand is an IRS form that is used to claim a tax refund due to a deceased taxpayer. Usually, the IRS Form 1310 is filed by a surviving spouse or an executor of an estate or a trust. An executor is usually named in the will of the deceased. A taxpayer that wants to submit IRS Form 1310 must also submit IRS Form 1040 along with it.

HOW TO FILE IRS FORM 1310

We know that if a person or an executor of an estate or a trust wishes to file a full tax return on behalf of a deceased individual, he or she must submit IRS Form 1040 along with the IRS Form 1310. This guides the IRS to act accordingly and the person will most likely get a full refund. For an executor, he or she may need to file taxes owed by the estate rather than the individual. If this happens, then the IRS Form 1041 will be filed along with Form 1310.

Form 1310 asks a series of identifying questions and requests legal documentation of the taxpayer’s status and executor’s appointment. First, it asks the filer of the form to explain their role and justification for requesting the refund.

A person must submit their court certificate in order to request a full tax refund. In the absence of a court appointment, the individual filing must submit a copy of the death certificate and answer questions on the IRS Form 1310.

It is important to know that the IRS Form 1310 cannot be e-filed. It must be mailed directly to the IRS.

STEPS

Write the name and date of death of the deceased on the IRS Form 1040 above. Also write the word “deceased”. It should be emphasized.

Write down the cause of death or military mission at the top of IRS Form 1040X.The IRS uses “Desert Storm – KIA” and “Iraq – KIA” as examples. Write the words in bold letters. Write these words on the line where you would normally print the total tax amount.

Complete and sign the IRS Form 1310. The form requires information on identity and basic data on the estate management of the deceased.

Attach original IRS form 1040, proof of death and form 1310 of the deceased.

Finally, you send the IRS Form 1040X with the required attachments to the address provided by the Internal Revenue Service. This should be sent by mail. The e-filing method cannot be used currently.

 

CASE 2: RETURN NOT FILED BEFORE DEATH

STEPS

Download the IRS Form 1040 and IRS Form 1310 from the IRS website.

Fill out the IRS Form 1040 and calculate the tax. Also write the word “deceased” in bold letters so it can be emphasized. Then input the name and date of death of the deceased on the top of the form. Also write the military or aeronautical mission, such as “Enduring Freedom – KIA” or “Explorer Shuttle – KIA” as directed by the IRS should anyone fall under that category.

Complete the Form 1310. Then you make the same cause of death and date of death noted in Form 1310 above.

Finally, you attach the Form 1310, the Proof of Death, and Forms W-2 to Form 1040 and send it to the address provided by the Internal Revenue Service.

ITEMS NEEDED FOR FILING

·  Death certificate

·  Letter of attestation from a federal employer

·  DD form 1300 – This form is a military death certificate issued by the Department of Defense when someone dies in service. This applies to those who have lost their spouse or relative while serving the country.

·  Return of the deceased’s year of death.

NOTE

As evidence of death, the IRS accepts a statement that the person was an employee of the United States at the time of the injury and at the time of death. The statement should also confirm that the person died in action. Department of Defense personnel must submit DD Form 1300 which is the accident report. Federal non-military employees killed in the United States require a death certificate and a letter of confirmation from the employer. Federal civilian employees killed abroad must have a certificate from the State Department. Also, if your spouse has passed away and you have submitted your taxes together, the IRS will only award the spouse’s taxes and not both of you.

It is important for taxpayers to be familiar with these two IRS form when filing for a federal tax refund due to a deceased spouse. They should know how to file properly and also include the necessary documents and details required by the Internal Revenue Service (IRS).