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Deceased Taxpayers

If you are a surviving spouse or an executor, adminstrator, or court-appointed personal representative, (collectively "personal representative") of an individual who died during tax year 2017, you may be required to file a return on the decendent's behalf.

If you are a personal representative and you are filing a tax return for an unmarried individual or a married filing separate return for an individual who died during tax year 2017, enter the name of the deceased and your address in the "Name and Address" section of Form D-400.  In the "Deceased Taxpayer Information" section, fill in the circle and enter the taxpayer's date of death.  You should also sign the tax return.  In addition, attach to the tax return a copy of the certificate that shows your appointment.  A refund due on a return filed for a deceased taxpayer by a person other than a spouse or personal representative will be mailed to the Clerk of Superior Court of the county in which the taxpayer resided.

If you are a surviving spouse and you choose to file a married filing joint tax return with your spouse who died during tax year 2017, enter your name, the name of the deceased, and your address in the "Name and Address" section of Form D-400.  In the "Deceased Taxpayer Information" section, enter the date of the decedent's death in the space provided.  You should also sign the tax return.

If you are a surviving spouse and you choose to file a married filing separate tax return for your spouse who died during tax year 2017, enter the name of the deceased taxpayer and your address in the "Name and Address" section of Form D-400.  In the "Deceased Taxpayer Information" section, enter the date of the decedent's death in the space provided.  You should also sign the tax return.