Do I Have to do a Tax Return for My Relative in a Probate Case?
Decedent Tax Returns in Probate Cases
With the death of a relative, some people may find themselves asking: “Do I have to do a tax return for my relative in a probate?” To answer the question, first see what the Internal Revenue Service (IRS) says.
“[T]he final individual income tax return of a decedent is . . . filed in the same manner as when they were alive.”  Unfiled or delinquent tax returns for years preceding the year of death also should be filed or rectified. The personal representative should submit payment with the return(s) or make a formal request for a payment plan or an installment agreement. If the estate is due a refund, the personal representative should use IRS Form 1310 to claim it.
Personal representatives in need of information from the IRS must be authorized to receive it. To establish proper authorization, they should submit the decedent’s full name, address, Social Security number, a copy of the death certificate, and a copy of either the letters testamentary  approved by the court or a completed copy of IRS Form 56, which notifies the IRS of the personal representative’s fiduciary relationship to the deceased taxpayer. A copy of the will should be attached.
Use IRS Form 4506 to obtain copies of the decedent’s tax returns. There is a fee for each copy, but the IRS also can provide a tax return transcript for many returns free of charge. Transcripts display most line entries from original tax returns. Income information from Forms W2, 1098, and 1099 is also available.
The personal representative’s responsibilities to the estate administrator are to collect all assets, pay off creditors, and distribute the remaining assets to heirs or beneficiaries. All claims and debts need verification. 
Decedents and their estates are separate taxable entities. To comply with filing regulations, personal representatives may have various types of tax returns with which to contend. Such precision work is not for the inexperienced or unskilled. Get professional help from Accolade Law, where clients can find relief from vexatious aggravation. Call (702) 337-3000 today to arrange a consultation.
 “Deceased Persons – Filing the Final Return(s) of a Deceased Person,” IRS website (May 2016). The estate must report all income up to the date of death and may claim all credits and deductions to which the decedent is entitled. Form 1040 or, if the decedent qualifies, a simpler form in the 1040 series may be used.  See generally Nevada Revised Statutes (NRS) Section (§) 141.020.  In Nevada, “Claims for $250 or more must be supported by affidavit,” NRS § 147.070. To obtain a proof of creditor’s claim from the IRS, contact the Collection Advisory group for the area that includes the decedent’s last address. Refer to IRS Publication 4235, “Collection Advisory Group Numbers and Addresses.”