Filing for my mom

Court

My mother passed away in March and did not file her 2025 return. I was just named voluntary administrator of her estate this month and I want to get that taken care of as soon as possible. Do I file it as normal and sign it with my name with administrator next to it? Also, when ask has a person passed away before filing this tax return, I select no correct? I just want to make sure because I know she did work in 2026 and I have to file next year for her final return.

Henry

Hi Court, I'm sorry to hear of your loss. For your mother's 2025 tax return, since she passed away in March 2026 before the 2025 return has been filed, you should answer "yes" when asked "Has this person passed away before filing this tax return?" and enter her date of death. Doing this allows the software to generate the additional screens applicable to this filing situation and results in the proper notations on the return.

The 2025 return will still report all of her income and deductions for the full 2025 tax year as normal, since she was alive the entire year. For the signature, you would sign your name and write "personal representative".

If the 2025 return results in a refund, you'll also need to complete Form 1310 (Statement of Person Claiming Refund Due a Deceased Taxpayer). You can find that in our software by going to Misc > Personal > Deceased Taxpayer or Spouse (Form 1310). As a voluntary administrator rather than a court-appointed representative, this form is generally required to claim any refund. More details from the IRS can be found here: https://www.irs.gov/newsroom/filing-a-final-federal-tax-return-for-someone-who-has-died

The 2026 return -- covering your mother's income from January 1, 2026 through her date of death in March -- will be her final return. On that return you'll once again indicate she is deceased, enter her date of death, and only report income earned up through that date.

A few things to note when filing these returns:
-When filing a return for a deceased taxpayer, the address you enter for the taxpayer is the address the IRS will use for any communication about the return. You may want to enter your address there.
-If the Social Security Administration has already notified the IRS of your mother's passing, then her SSN might be locked to prevent identity theft and fraud. This means her 2025 and 2026 tax returns may need to be filed by mail rather than e-filing.

For more information on how to file a tax return following the death of a family member, it may be helpful to refer to this article on our Community website:
https://community.freetaxusa.com/kb/articles/201-how-do-i-file-a-tax-return-following-the-death-of-a-family-member