Instructions For Form 1040 - U.s. Individual Income Tax Return - 2016 Page 93
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107 up to 3 weeks from the date you mailed
curity number shouldn't be used for tax
Free File. Go to IRS.gov/FreeFile.
it to show up in our system.
years after the year of death, except for
See if you qualify to use brand-name
estate tax return purposes.
software to prepare and e-file your fed-
Need a Copy of Your
eral tax return for free.
Claiming a Refund for a
VITA. Go to IRS.gov/VITA, down-
Tax Return Information?
Deceased Taxpayer
load the free IRS2Go app, or call
1-800-906-9887 to find the nearest VI-
Tax return transcripts are free and gener-
If you are filing a joint return as a sur-
TA location for free tax preparation.
ally are used to validate income and tax
viving spouse, you only need to file the
TCE. Go to IRS.gov/TCE, down-
filing status for mortgage applications,
tax return to claim the refund. If you are
load the free IRS2Go app, or call
student and small business loan applica-
a court-appointed representative, file the
1-888-227-7669 to find the nearest TCE
tions, and during tax preparation. To get
return and include a copy of the certifi-
location for free tax preparation.
a free transcript:
cate that shows your appointment. All
Visit IRS.gov/Transcript,
other filers requesting the deceased tax-
Getting answers to your tax law ques-
Use Form 4506-T or 4506T-EZ, or
payer's refund must file the return and
tions. On IRS.gov get answers to your
Call us at 1-800-908-9946.
attach Form 1310.
tax questions anytime, anywhere.
Go to
IRS.gov/Help
for a variety of
For more details, use
Tax Topic 356
If you need a copy of your actual tax
tools that will help you get answers to
or see Pub. 559.
return, use Form 4506. There is a fee for
some of the most common tax questions.
each return requested. See Form 4506
Go to
IRS.gov/ITA
for the Interac-
Past Due Returns
for the current fee. If your main home,
tive Tax Assistant, a tool that will ask
principal place of business, or tax re-
you questions on a number of tax law
If you or someone you know needs to
cords are located in a federally declared
topics and provide answers. You can
file past due tax returns, use
Tax Topic
disaster area, this fee will be waived.
print the entire interview and the final
153
or go to
IRS.gov/Individuals
for
help in filing those returns. Send the re-
response for your records.
Death of a Taxpayer
Go to
IRS.gov/Pub17
to get Pub.
turn to the address that applies to you in
the latest Form 1040 instructions. For
17, Your Federal Income Tax for Indi-
If a taxpayer died before filing a return
viduals, which features details on
for 2017, the taxpayer's spouse or per-
example, if you are filing a 2014 return
tax-saving
opportunities,
2017
tax
in 2018, use the address at the end of
sonal representative may have to file and
changes, and thousands of interactive
sign a return for that taxpayer. A person-
these instructions. However, if you got
links to help you find answers to your
an IRS notice, mail the return to the ad-
al representative can be an executor, ad-
questions. View it online in HTML, as a
ministrator, or anyone who is in charge
dress in the notice.
PDF, or download it to your mobile de-
of the deceased taxpayer's property. If
How To Get Tax Help
vice as an eBook.
the deceased taxpayer didn't have to file
You also may be able to access tax
a return but had tax withheld, a return
If you have questions about a tax issue,
law information in your electronic filing
must be filed to get a refund. The person
need help preparing your tax return, or
software.
who files the return must enter “De-
want to download free publications,
ceased,” the deceased taxpayer's name,
Getting tax forms and publications.
forms, or instructions, go to IRS.gov and
and the date of death across the top of
Go to
IRS.gov/Forms
to view, down-
find resources that can help you right
the return. If this information isn't provi-
load, or print all of the forms and publi-
away.
ded, it may delay the processing of the
cations you may need. You also can
Preparing and filing your tax return.
return.
download and view popular tax publica-
Find free options to prepare and file
tions and instructions (including the
If your spouse died in 2017 and you
your return on IRS.gov or in your local
1040 instructions) on mobile devices as
didn't remarry in 2017, or if your spouse
community if you qualify.
an eBook at no charge. Or, you can go
died in 2018 before filing a return for
The Volunteer Income Tax Assis-
to
IRS.gov/OrderForms
to place an or-
2017, you can file a joint return. A joint
tance (VITA) program offers free tax
der and have forms mailed to you within
return should show your spouse's 2017
help to people who generally make
10 business days.
income before death and your income
$54,000 or less, persons with disabili-
Access your online account (Individu-
for all of 2017. Enter “Filing as surviv-
ties, and limited-English-speaking tax-
al taxpayers only). Go to
IRS.gov/
ing spouse” in the area where you sign
payers who need help preparing their
Account
to securely access information
the return. If someone else is the person-
own tax returns. The Tax Counseling for
about your federal tax account.
al representative, he or she also must
the Elderly (TCE) program offers free
View the amount you owe, pay on-
sign.
tax help for all taxpayers, particularly
line or set up an online payment agree-
those who are 60 years of age and older.
The surviving spouse or personal rep-
ment.
TCE volunteers specialize in answering
resentative should promptly notify all
Access your tax records online.
questions about pensions and retire-
payers of income, including financial in-
Review the past 18 months of your
ment-related issues unique to seniors.
stitutions, of the taxpayer's death. This
payment history.
will ensure the proper reporting of in-
You can go to IRS.gov to see your
come earned by the taxpayer's estate or
options for preparing and filing your re-
heirs. A deceased taxpayer's social se-
turn which include the following.
-93-
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