(State: PA. No "commonlaw" recognized)===========>>>>>>>>>> PAis not a community property state. Property held jointly by a husband and wife is usually held as tenants by the entireties, meaning it is owned by both as though by one person.
I have a situation where a TP's long-time live-in significant other and mother of the TP's adolescent child came in with his W2 for TY2011. He was killed 1/1/12 in a traffic mishap (H&R, DRT) and she is trying to file for his 2011 refund "on behalf of the child". (Or her habit, perhaps...)
She has no paperwork allowing her to do so, she is not executor of the estate, she was never legally married to the TP, the only thing she has is a document confirming her guardianship of the adolescent child of the TP.==========>>>>>>>>>>>It is the responsibility of the decedent's executor or personal representative to file the final form 1040 for the deceased. Accrued, but unpaid, income as of the date of death is called "income in respect of decedent; IRD is excluded from the decedent's final income tax return 1040 I mean. This income is typically included in the estate tax filing of the deceased ,Form 1041.
Now, as far as I understand it, this means she has NO legal standing to file (or, for that matter, to possess) the decedent's W2 paperwork, and even if she DID file, the return would have to go to the Deceased's Estate as primary beneficiary.My opinion is that she cannot file.========?????????? I guess so unless ahe is responsible or filing the finl return.
She refuses to give the W2's to the lawyer who is administering the estate (if, indeed, there even IS one - the existence of same is a supposition on my part as I can get no real information from her on the point), being convinced and vocal about the fact that "the family is out to get her". She insists that WE file the return for her and will brook no conflicting opinions.
What I'm looking for here are some citations of IRS regs that will either allow us to file the return for her, or prevent us from filing said return. I have no dog in this fight and would be equally happy to find my opinion incorrect as I would be to find it correct.================>>>>>>>>>>>>I guess this is a legal issue. you can’t resolve the problem with the IRS. You need some lawful help. please visit the IRS website fir reference: Publication 559 (2013), Survivors, Executors, and Administrators