Form 1040 Instructions - 2015 Page 92
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105 cords are located in a federally declared
Getting answers to your tax
Past Due Returns
disaster area, this fee will be waived.
law questions. On IRS.gov get
answers to your tax questions
If you or someone you know needs to
Death of a Taxpayer
anytime, anywhere.
file past due tax returns, use
Tax Topic
Go
to
&-
153
or go to
for
If a taxpayer died before filing a return
Resources
for a variety of tools that will
help in filing those returns. Send the re-
for 2015, the taxpayer's spouse or per-
help you with your taxes.
turn to the address that applies to you in
sonal representative may have to file and
the latest Form 1040 instructions. For
Enter “ITA” in the search box on
sign a return for that taxpayer. A person-
example, if you are filing a 2012 return
IRS.gov for the Interactive Tax Assis-
al representative can be an executor, ad-
in 2016, use the address at the end of
tant, a tool that will ask you questions
ministrator, or anyone who is in charge
these instructions. However, if you got
on a number of tax law topics and pro-
of the deceased taxpayer's property. If
vide answers. You can print the entire
an IRS notice, mail the return to the ad-
the deceased taxpayer didn't have to file
interview and the final response.
dress in the notice.
a return but had tax withheld, a return
Enter “Pub 17” in the search box
must be filed to get a refund. The person
How To Get Tax Help
on IRS.gov to get Pub. 17, Your Federal
who files the return must enter “De-
Income Tax for Individuals, which fea-
ceased,” the deceased taxpayer's name,
If you have questions about a tax issue,
tures details on tax-saving opportunities,
and the date of death across the top of
need help preparing your tax return, or
2015 tax changes, and thousands of in-
the return. If this information isn't provi-
want to download free publications,
teractive links to help you find answers
ded, it may delay the processing of the
forms, or instructions, go to IRS.gov and
to your questions.
return.
find resources that can help you right
Additionally, you may be able to
away.
access tax law information in your elec-
If your spouse died in 2015 and you
Preparing and filing your tax return.
tronic filing software.
didn't remarry in 2015, or if your spouse
Find free options to prepare and file
died in 2016 before filing a return for
your return on IRS.gov or in your local
Tax forms and publications. You can
2015, you can file a joint return. A joint
download or print all of the forms and
community if you qualify.
return should show your spouse's 2015
publications
you
may
need
on
Go to IRS.gov and click on the Fil-
income before death and your income
Otherwise, you
ing tab to see your options.
for all of 2015. Enter “Filing as surviv-
can go to
to
Enter “Free File” in the search box
ing spouse” in the area where you sign
place an order and have forms mailed to
to see whether you can use brand-name
the return. If someone else is the person-
you. You should receive your order
software to prepare and e-file your fed-
al representative, he or she must also
within 10 business days.
eral tax return for free.
sign.
Enter “VITA” in the search box,
Direct deposit. The fastest way to re-
The surviving spouse or personal rep-
download the free IRS2Go app, or call
ceive a tax refund is by combining direct
resentative should promptly notify all
1-800-906-9887 to find the nearest Vol-
deposit and IRS e-file. Direct deposit se-
payers of income, including financial in-
unteer Income Tax Assistance or Tax
curely and electronically transfers your
stitutions, of the taxpayer's death. This
Counseling for the Elderly (TCE) loca-
refund directly into your financial ac-
will ensure the proper reporting of in-
tion for free tax preparation.
count. Eight in 10 taxpayers use direct
come earned by the taxpayer's estate or
Enter “TCE” in the search box,
deposit to receive their refund. The ma-
heirs. A deceased taxpayer's social se-
download the free IRS2Go app, or call
jority of refunds are received within 21
curity number shouldn't be used for tax
1-888-227-7669 to find the nearest Tax
days or less.
years after the year of death, except for
Counseling for the Elderly location for
Getting a transcript or copy of a re
estate tax return purposes.
free tax preparation.
turn.
Claiming a Refund for a
In general, the Volunteer Income Tax
Go
to
Deceased Taxpayer
Assistance (VITA) program offers free
Get-Transcript.
tax help to people who make $54,000 or
Call the transcript toll-free line at
If you are filing a joint return as a sur-
less, persons with disabilities, the elder-
1-800-908-9946.
viving spouse, you only need to file the
ly, and limited-English-speaking taxpay-
Mail
Form
4506-T
or
Form
tax return to claim the refund. If you are
ers who need help preparing their own
4506T-EZ (both available on IRS.gov).
a court-appointed representative, file the
tax returns. The Tax Counseling for the
Using online tools to help prepare
return and include a copy of the certifi-
Elderly (TCE) program offers free tax
your return. Go to IRS.gov and click
cate that shows your appointment. All
help for all taxpayers, particularly those
on the Tools bar to use these and other
other filers requesting the deceased tax-
who are 60 years of age and older. TCE
self-service options.
payer's refund must file the return and
volunteers specialize in answering ques-
The
Earned Income Tax Credit
attach Form 1310.
tions about pensions and retirement-rela-
Assistant
determines if you are eligible
ted issues unique to seniors.
For more details, use
Tax Topic 356
for the EIC.
or see Pub. 559.
-92-
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