A spouse or personal representative may be required to file a return for income received by a deceased taxpayer prior to his death.

Be sure to complete the Deceased Taxpayer Information section on page 1 of Form D-400 by entering the date of death in the applicable box.

If you are a court-appointed representative, you must attach a copy of the certificate showing your appointment to receive the refund on behalf of the estate. If there is no court-appointed representative or surviving spouse, a refund will be sent to the Clerk of Superior Court in the county where the deceased taxpayer resided.

Be sure to include a copy of the certificate if you are a court appointed representative.

Last modified on: 10/31/07 03:53:13 PM.