My dad had passed away in Dec. 2012 and was trying to help my mom out. My dad has 4 different pension funds that he receives and the W2's don't take out any taxes so I think that he had payed into them after taxes. Where on the form does that figure go, wages? He also gets social security which as far as I can see doesn't get put on the form anywhere. Hope you can help.

“My dad had passed away in Dec. 2012 and was trying to help my mom out. My dad has 4 different pension funds that he receives and the W2's don't take out any taxes so I think that he had payed into them after taxes.”=== Taxes on pensions depend largely on the type of pension you receive. A defined benefit plan is a pension that provides a set dollar amount for your retirement income. The employer fully funds this retirement plan. A defined contribution plan is a retirement plan in which you or your employer contributes a set dollar amount, but no benefit payment is guaranteed at retirement. One may be subject to inheritance tax while the other isn't.his pensions are fully taxable unless your father, as an EE, paid in his own money to the fund instead of the company, or along with the company. If he is getting his own money back, that is not taxable. But most pensions are funded by the ER so they are fully taxable. A defined benefit plan is the traditional pension plan. This pension plan may offer a beneficiary payment option, i.e., when your father passes away, your mother receives the remainder of his pension. This amount is normally not subject to inheritance tax or to the federal estate tax. Your mother may receive a pension from her spouse and not have to worry about paying additional inheritance tax on the pension payment. Her spouse may choose to give her 100 percent of his pension income after his death. This allows him to pay all of his normal monthly expenses, assuming that these expenses do not change. Additionally, if she inherits her spouse's 401k plan or other defined contribution plan, she may not pay estate taxes on it as long as the estate is less than $5.14 million for 2012, I guess. Her state may also not assess inheritance tax on transfers to spouses.

“. . . he receives and the W2's don't take out any taxes so I think that he had payed into them after taxes?”========= Even though the taxpayer died, taxes still must be filed for that person by April 15 of the year that follows the person's death; If the married deceased person was over 65, they needed to make less than $20,650 (for 2012) combined with their spouse to be exempt from taxes. Even if you are exempt from filing you should still file for the deceased to receive any withheld taxes; on the tax return, report the income the taxpayer earns from the beginning of the year until the date of death. The executor will usually file the final tax return. If you are the executor, be sure to sign the return for the deceased taxpayer. If a joint return is filed, don't forget to get the spouse to sign as well.Your mother ,as the surviving spouse qualifies as a widow for two years after the spouse's death, which allows them to use the tax brackets that are used when filing married-filing-jointly returns. So, his income on W2s need to be included on 1040 line 7. SO, the personal representative of a decedent who earned income in the year prior to his death will need to file a tax return on the behalf of the deceased. If the decedent has unfiled tax returns from previous years, the personal representative may also be responsible for filing those returns. In addition to income tax returns, the IRS may require separate income tax returns for the estate and an estate tax return. On the returns, a tax preparer will need to specify that the subject is deceased and include the date of death. If wages and earnings are paid to your father after his death, those wages or payments should not be included on the decedent's tax return. The estate will be taxed for these payments instead. These earnings should be reported on IRS Form 1041, provided that they are over $600. In addition to wages paid after death, the estate return should also include all money earned by the estate in the course of the liquidation of the decedent's assets. Income taxes on estates are generally assessed in the same manner as individual income taxes.

“ Where on the form does that figure go, wages? “=======Yur father’s income reported on W2 on Box 1 on 1040 line 7. You need to send all documents back to the IRS at the appropriate service center. There is a list located in the final pages of the instructions for the IRS Form 1040


“He also gets social security which as far as I can see doesn't get put on the form anywhere.”=========As said above; your father’s Social Security benefits in 2012 may be taxable, depending on the MAGI level( over $32,000 for married couples filing jointly). Use the Form SSA-1099 sent to you early in the year to have correct numbers to report your father’s Social Security income on Form 1040A. The information from Box 5 of the SSA-1099 goes on Line 14a of your Form 1040A tax return. Line 14b is for the taxable part of Social Security benefits. Add the figure from 14b to your other income to calculate your federal income taxes owed for the current year. If you use 1040, then you need to report it on 1040 line 20b line.

NOTE:
His soc sec benefits are subject to income tax as long as his MAGI is in certain level; for example, Social Security benefits can be taxable depending on the recipient's other income. The formula works like this. Add all of his income except Soc Sec together and then add on half of the Soc Sec benefits. If that number comes to over $32K for a married couple, the Soc Sec benefits are going to be taxed. Only 15% of the benefit is taxed if he is barely over the $32K limit, but are 85% taxed if he is way over.
ALSO Regarding his soc sec benefits, in order to receive survivors benefits, the deceased worker must have earned the required number of Social Security credits and survivors must meet the following requirements:

A widow or widower may be able to receive full benefits at age 65 if born before 1940. (The age to receive full benefits is gradually increasing to age 67 for widows and widowers born in 1940 or later.) Reduced widow or widower benefits can be received as early as age 60. If the surviving spouse is disabled, benefits can begin as early as age 50. For more information on widows, widowers and other survivors, visit Widows, Widowers & Other Survivors.
A widow or widower can receive benefits at any age if she or he takes care of the deceased worker's child who is entitled to a child's benefit and is younger than age 16 or disabled.
A deceased worker's unmarried children who are younger than age 18 (or up to age 19 if they are attending elementary or secondary school full time) also can receive benefits. Children can get benefits at any age if they were disabled before age 22 and remain disabled. Under certain circumstances, benefits also can be paid to stepchildren, grandchildren or adopted children.
A deceased worker's dependent parents can receive benefits if they are age 62 or older. (For parents to qualify as dependents, the deceased worker would have had to provide at least one-half of their support.)
A deceased worker's former wife or husband who is age 60 or older (as early as age 50 if disabled) can get benefits if the marriage lasted at least 10 years. A former spouse, however, does not have to meet the age or length-of-marriage rule if he or she is caring for his/her child who is younger than age 16 or who is disabled and also entitled based on the deceased worker's work. The child must be the deceased worker's former spouse's natural or legally adopted child.