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Metal Roofing Alliance Announces Award Winners

Three of MRA’s member organizations were awarded top honors at 2017 METALCON.

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Renault F1 team 'must avoid' final round showdowns in future

Renault must avoid putting itself in situations where so much is at stake in the final race of the season in future, claims its Formula 1 managing director Cyril Abiteboul

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'Man Flu' and Giant Wine Glasses: The BMJ's Christmas Issue

Scientists aren’t always considered to be the most festive group of people. But The British Medical Journal does its part to celebrate the spirit of the holidays with

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NTSB Blames Master of Celebrity Infinity for Crash into Ketchikan Dock

The National Transportation Safety Board (NTSB) determined that the probable cause of the Celebrity Infinity’s allision with a dock last year in Ketchkan, Alaska was the master’s failure to plan, monitor, and execute a safe docking maneuver.
You can read the NTSB report here. A photo from the NTSB report is

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Filing for a Deceased Taxpayer

Handling a loved one’s estate is something millions face every year. Here is a short Q&A about some tax aspects to be mindful of when filing taxes for the deceased, including the details of Form 1310.

 

Under what circumstances does a tax return need to be filed for a deceased taxpayer? When is the tax return due?

 

The same filing requirements apply to a deceased taxpayer that apply to any other individual taxpayer. Even if the deceased isn’t subject to filing requirements, file a return to get a tax refund of any taxes that were withheld.

 

The return is due by the filing deadline for the tax year in which the taxpayer died; tax returns for people who died in 2017 are due on or before April 17, 2018.

 

Whose responsibility is it to file?

The person in charge of the estate is responsible for making sure the tax return is filed. This could be the executor, spouse or anyone else in charge of the decedent’s property. If the taxpayer was married at the time of death, the surviving spouse may file the return for the year using the married filing joint status.

 

Can a tax return for a deceased taxpayer be e-filed?

Yes, it can. Whether e-filed or filed on paper, be sure to write “deceased” after the taxpayer’s name. If paper filed, also include the taxpayer’s date of death across the top of the return.

 

Does a death certificate have to be attached to the tax return?

No, a copy of the taxpayer’s death certificate does not have to be sent with the tax return.

 

Is there anything special that must be done if a tax refund is due?

If a tax refund is due, the person claiming the refund must fill out Form 1310 (Statement of Person Claiming Refund Due to Deceased Taxpayer) unless the individual is a surviving spouse filing a joint return or a court appointed personal representative.

 

If money is owed, who is responsible for paying?

If taxes are due, they should be paid by the estate, which has control of the deceased taxpayer’s money. Taxes should be paid before distributing funds to the beneficiaries. If there is not enough money in the estate to cover the tax liability, the debt generally does not get transferred to the person in charge of the decedent’s property.

However, if the money would have been available for the tax debt had it not been distributed to beneficiaries, then the debt will be transferred to the personal representative of the estate.

 

Are all surviving spouses eligible to file as a qualified widow/widower?

 

No, they aren’t. Generally, to file as a qualifying widow/widower, the surviving spouse must also have been entitled to file a joint return with the deceased taxpayer, have a dependent child and not have remarried within in the past two years.

 

What if a child died? Can the child be claimed as a dependent?

If a child was living at any time during the year, the taxpayer can claim the dependent exemption if the dependency tests are met. For this purpose, the child is treated as having lived with the taxpayer all year if the child lived with the taxpayer at all times (with exceptions for temporary absences) prior to the child’s death. If the child is the taxpayer’s qualifying child for the dependency exemption, the taxpayer also is eligible to claim the child for the Child Tax Credit and the Earned Income Tax Credit.

 

The post Filing for a Deceased Taxpayer appeared first on Tax Information Center.

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New Website on Pioneering Women Architects Debuts

The new website “50 Pioneering Women of American Architecture” has been launched by the Beverly Willis Architecture Foundation.

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Rebellion confirms LMP1 return with Andre Lotterer and Neel Jani

Racing Rebellion has announced its return to LMP1 in the World Endurance Championship with a driver line-up including former Le Mans 24 Hours winners Andre Lotterer and Neel Jani

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A Geoengineered Future Is Downright Scary

Climate change seems inevitable. Between the still-accelerating pace of greenhouse gas emissions and the voices of global warming deniers, hitting the targets laid out in the Paris

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Mule-Hide Products Launches Redesigned Website

The extensive and easily navigated product catalog can be searched by roofing system type.

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Busch's extended Stewart-Haas deal for 2018 NASCAR season announced

One-time NASCAR Cup champion and 2017 Daytona 500 winner Kurt Busch has confirmed his renewal with Stewart-Haas Racing for the 2018 season, as predicted by Autosport

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