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To apply for an Employer Identification Number (EIN) for a decedents estate, use Form SS-4, Application for EIN. Applicants in the U.S. or U.S. possessions can apply for and receive an EIN free of charge on IRS.gov.
The IRS considers the surviving spouse married for the full year their spouse died if they dont remarry during that year. The surviving spouse is eligible to use filing status married filing jointly or married filing separately. The same tax deadlines apply for final returns.
A surviving relative. The sole beneficiary. Legal representative of the estate.
For estate tax purposes, if there is no executor or administrator appointed, qualified, and acting within the United States, the term executor includes anyone in actual or constructive possession of any property of the decedent.
Taxpayers who do not remarry in the year their spouse dies can file jointly with the deceased spouse. For the two years following the year of death, the surviving spouse may be able to use the Qualifying Widow(er) filing status.
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Publication 559 is designed to help those in charge (personal representatives) of the property (estate) of an individual who has died (decedent). It shows them how to complete and file federal income tax returns and explains their responsibility to pay any taxes due on behalf of the decedent.
A personal representative of an estate is an executor, administrator, or anyone who is in charge of the decedents property. Generally, an executor (or executrix) is named in a decedents will to administer the estate and distribute properties as the decedent has directed.
If you dont file taxes for a deceased person, the IRS can take legal action by placing a federal lien against the Estate. This essentially means you must pay the federal taxes before closing any other debts or accounts.

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