Is there a protocol for amending a return for a deceased taxpayer? For federal purposes, we are attaching a Form 1310 "Statement of Person Claiming Refund Due a Deceased Taxpayer" to the amended returns. Would this satisfy Pennsylvania? If not, what steps should I take to make sure the refund is send to the correct address?
The Department of Revenue has no specific form to use for amending a PA return for a deceased taxpayer. Just use a PA-40 Income Tax return for the year you are amending. Fill in the oval in the upper right hand portion of the return indicating it is an "Amended Return".
We recommend that you file the return using the address of the person handling the decedent's affairs (surviving spouse, executor, administrator, etc.). Indicate filing status "deceased" and enter the date of death so the department does not send tax booklets for subsequent tax years. Be sure to fill in the oval for the "Identification Label Change". The oval is also located near the upper right-hand portion of Form PA-40, directly below the filing statuses. Filling in this oval will prompt our system to capture the new address and the new filing status.
The person signing the returns must indicate his or her relationship to the decedent and should send backup documents to verify his or her authority to file on behalf of the decedent. Any refund will be sent in the name of the decedent's estate. The estate representative or other person responsible for the decedent's affairs should be authorized to cash the refund.
Federal Form 1310 is not required by the department, but it would support the fact that the person filing the return is authorized to do so. If you believe the form provides a complete and succinct explanation of why the estate representative is filing the return, feel free to send it. However, we do recommend that you send a statement explaining why you are amending the return.