Did you know that it is necessary to declare the death of an income holder to the IRS? We explain everything so that there are no doubts.
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In the year following the death of a family member, it is necessary to file the IRS for the deceased person. Thus, if a family member died in 2022, it is the responsibility of the spouse or head of the couple – the person responsible for administering the inheritance until the time of division – to report the death of income holder in the IRS declaration to be delivered in 2023 (relating to the fiscal year in which the death occurred).
How to declare the death of an income holder in the IRS?
Declaration completed by spouse
Let’s start with the cases in which the spouse reports the death of an income holder in the IRS declaration. The delivery of the declaration can be done together or separately.
If you prefer separatelyyou must enter the Finance Portal with the accesses of the deceased person, filling in the declaration as if it were you.
If delivery is made together, the widowed spouse becomes subject A, even if it has not been so until then. In this case, you must enter the Finance Portal using your access data instead of entering the deceased person’s data.
In the Model 3 declaration, it is necessary to identify, in box 4 (referring to marital status), the option “widower” and fill in box 5B with the tax identification number of the deceased.
If the deceased spouse presented income from work as an employee (category A) or pensions (category H), he/she should complete table 4, in Annex A, with all the income obtained up to the time of death, never forgetting to identify the deceased taxpayer with the letter “F”, in the title column.
Statement completed by another family member
If the deceased does not have a spouse, the responsibility for reporting the death of the income holder in the IRS declaration passes to the head of the couple – who may be a child, for example –, provided that the property has not yet been shared.
In this case, the IRS declaration is filled in normally, as if it were done in the first person, once again, through the Finance Portal, using the deceased person’s access data. That is, the procedure is exactly the same as a spouse should adopt, if he chooses to make the declaration of the deceased person separately.
Other important details
It is true that the death of someone close to us is something very delicate, but unfortunately it is necessary to be practical and not ignore the importance of making the declaration for the deceased person, otherwise there could be consequences.
It is also important to mention two more details regarding filling in the IRS declaration in the event of death and that apply to any of the filling options (by the spouse or a family member):
- To complete the declaration of the death of the holder of income, if there is income from the property, these must also be declared, by filling in the form Annex F;
- Please note that funeral expenses and the corresponding subsidy granted by Social Security are not declared to the IRS.
From the moment death is declared, has 90 days to declare the death of an income holder at a tax office. This procedure is done through Stamp Duty Model 1.
When going to Finance, you should take with you the deceased’s documents (which contain your contributory data), the death certificate, photocopies of the identification documents and taxpayer numbers of the heirs and a copy of the will (if there is a legal document for this effect).
Article originally published in July 2019. Last updated in March 2023.