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Additional Information

Next, enter:

•

The name of the individual you are designating as your personal

representative,

Deceased Individual Information

•

That person’s telephone number,

If the taxpayer and/or spouse died during 2014, and this return is

•

That person’s complete address.

being filed with his/her name on it, make sure to enter the month

and day of death in the appropriate box located on the back of the IT-

If you complete this area, you are authorizing the department to be in

40EZ. For example, a date of death of Jan. 9, 2014, would be entered as

contact with someone other than you concerning information about

01/09/2014.

this tax return. Note: If you are due a refund, it will be paid to you

(and your spouse, if filing jointly) even if you designate a personal

Note: If the taxpayer and/or spouse died before or after 2014, do not

representative.

enter his/her date of death in this box.

You may decide at any time to revoke the authorization for the

Signature Section

department to be in contact with your personal representative. If

If this is a joint return, both you and your spouse must sign and date

you do, you will need to tell us that in a signed statement. Include

the tax return. Please enter your daytime telephone number so we can

your name, Social Security number and the year of your tax return.

call you if we have any questions about your tax return. Also, enter

Mail your statement to Indiana Department of Revenue, P.O. Box 40,

your email address if you would like us to be able to contact you by

Indianapolis, IN 46206-0040.

email.

Paid Preparer Information

Signing a Tax Return for a Deceased Individual

Have your paid preparer complete this area (even if the paid preparer

If a joint return is filed by the surviving spouse, the surviving spouse

is the same individual designated as your personal representative).

should sign his/her name and after the signature write: “Filing as

Surviving Spouse”.

The paid preparer must provide:

•

The name of the firm that he/she represents,

If filing a return for a deceased individual, an executor or

•

The preparer’s tax identification number (PTIN), and

administrator appointed to the deceased’s estate must file and sign the

•

The firm’s address or his/her address if self-employed.

return (even if this isn’t the final return), indicating their relationship

after their signature (e.g. administrator).

Opt-Out Designation

There are many benefits to electronic filing, which include:

If an executor or administrator has not been appointed, the person

•

Elimination of math errors,

filing the return should sign and give their relationship to the deceased

•

Faster refunds,

(e.g. “John Doe, nephew”).

•

Fast and free filing (with the state’s Free File program).

A Refund Check for a Deceased Individual

If you use a paid preparer and do not want your tax return to be filed

If you (the surviving spouse, administrator, executor or other) have

electronically, you must complete a state Form IN-OPT. This form

received a refund check and cannot cash it, contact the department to

requires your signature (and your spouse’s, if married), and must be

get a widow’s affidavit (POA-30) or a distributee’s affidavit (POA-20)

maintained by your paid preparer with his or her records. Get Form

at Send the completed affidavit, the refund

IN-OPT at for more information.

check and a copy of the death certificate to the State Auditor’s Office so

a refund check can be issued to you.

Taxpayer Advocate

As prescribed by the Taxpayer Bill of Rights, the department has

Personal Representative Information

an appointed Taxpayer Advocate whose purpose is to facilitate the

Typically, the department will contact you (and your spouse, if

resolution of taxpayer complaints and complex tax issues. If you

married) if there are any questions or concerns about your tax return.

have a complex tax issue, you must first pursue resolution through

If you wish to allow the department to discuss your tax return with

normal channels, such as contacting the tax administration division

someone else (e.g. the person who prepared it, a relative or friend,

(317-232-2240). If you are still unable to resolve your tax issue, or

etc.), you will need to complete this area.

a tax assessment places an undue hardship on you, you may receive

assistance from the Office of the Taxpayer Advocate.

First, you must place an X in the “Yes” box, which follows the sentence

“I authorize the department to discuss my tax return with my personal

For more information, and to get required schedules if filing for an

representative. ”

offer in compromise or a hardship case, visit our website at

You may also contact the Office of the

Taxpayer Advocate directly at this email address:

taxpayeradvocate@dor.in.gov, or by telephone at (317) 232-

4692. Submit supporting information and documents to: Indiana

Department of Revenue, Office of the Taxpayer Advocate, P.O. Box

6155, Indianapolis, IN 46206-6155.

Instructions For Form It-40ez - Indiana Income Tax Return For Full-Year Indiana Resident Filers With No Dependents - 2014 Page 10

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