A “Sample Letter to IRS Notify of Death” is a letter. It informs the Internal Revenue Service (IRS) about a person’s passing. This is an important step after someone dies. It helps the IRS update its records.
You may need this letter for various reasons. Perhaps you are the executor of an estate. Maybe you are a family member handling the deceased’s affairs. You need to notify the IRS about the death.
This article provides sample letters. We offer different templates and examples. These will guide you in writing your own letter. You can easily adapt them to your specific situation.
Sample Letter To Irs Notify Of Death
**Sample Letter To IRS Notify Of Death**
[Your Name]
[Your Address]
[City, State, Zip Code]
[Email Address]
[Phone Number]
[Date]
Internal Revenue Service
[IRS Address]
[City, State, Zip Code]
**Subject: Notification of Death – [Deceased’s Full Name], [Deceased’s SSN]**
Dear Sir/Madam,
I am writing to inform you of the death of [Deceased’s Full Name], Social Security Number [Deceased’s SSN], who passed away on [Date of Death].
I am the [Your Relationship to Deceased], and I am [Executor/Administrator] of the Estate.
Please update your records to reflect this information. I will be responsible for filing the final income tax return (Form 1040) for the deceased, as well as any applicable estate tax returns (Form 706).
I have enclosed a copy of the death certificate for your reference.
My contact information is listed above. Please feel free to contact me if you require any further information.
Sincerely,
[Your Name]
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How to Write Letter To IRS Notify Of Death
Subject Line: Clarity is Key
- Employ a subject line that’s both succinct and informative.
- Example: “Notification of Death – [Deceased’s Full Name] – [Social Security Number]”.
- This allows the IRS to swiftly categorize your correspondence.
Salutation: A Formal Overture
- Avoid overly familiar greetings.
- “Dear Internal Revenue Service” is a safe and professional approach.
- If you know a specific department or individual, you may address them directly, but it’s not typically necessary for initial notification.
Identifying the Deceased: Vital Statistics
- Commence the body of your letter by clearly identifying the decedent.
- Include their full legal name, date of birth, date of death, and Social Security Number.
- Double-check this information for accuracy; even a minor discrepancy can cause delays.
Your Role: Establishing Authority
- Indicate your relationship to the deceased and your authority to act on their behalf.
- Specify if you are the executor, administrator, or surviving spouse.
- Furnish your full name, address, phone number, and email address.
Providing Documentation: Substantiating the Claim
- State that you are enclosing a copy of the death certificate.
- This is crucial for validating the passing and initiating the necessary processes.
- Mention any other pertinent documents you are including, such as a copy of Letters Testamentary if applicable.
Addressing Ongoing Obligations: A Proactive Stance
- Briefly touch on the status of the deceased’s tax obligations.
- Are there outstanding returns to be filed? Is the estate responsible for any tax liabilities?
- Offer your willingness to cooperate with the IRS in fulfilling these obligations. For instance, “I am prepared to file the final income tax return for the deceased and will endeavor to address any outstanding tax matters promptly”.
Closing: Courteous Farewell
- Conclude with a formal closing.
- “Sincerely” or “Respectfully” are both appropriate.
- Sign your name legibly and include your typed name beneath your signature.
- Retain a copy of the letter and all enclosed documents for your records.
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Frequently Asked Questions: Notifying the IRS of a Death
Notifying the IRS of a taxpayer’s death is a crucial step in estate administration. This FAQ section provides answers to common questions regarding the process and requirements.
1. Why is it necessary to notify the IRS of a death?
Notifying the IRS helps prevent identity theft, ensures proper tax filings for the deceased’s estate, and facilitates the accurate processing of any refunds or tax liabilities.
2. What information should be included in the notification letter?
The letter should include the deceased’s full name, Social Security number, date of death, date of birth, last known address, and the name and contact information of the person handling the estate.
3. Where should the notification letter be sent?
The letter should be sent to the IRS service center where the deceased taxpayer filed their return. Refer to the IRS website or Publication 559 for the appropriate address.
4. What documents should be included with the notification letter?
Include a copy of the death certificate and any documentation establishing your authority to act on behalf of the deceased’s estate, such as letters testamentary or letters of administration.
5. Is there a specific form to use for notifying the IRS of a death?
While there isn’t a specific form, Form 56, Notice Concerning Fiduciary Relationship, can be used to formally notify the IRS that you are acting as a fiduciary for the deceased’s estate.