Question

Filing Form 709 for Deceased

Forum|Forum|1 year ago
March 25, 2025
2 replies
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My father passed away last year after giving a gift greater than $18,000 to a single recipient. He did not file Form 709.

Instructions for Form 709 state "If a donor dies before filing a return, the donor's executor must file the return".

However, we never had an executor formally recognized in court, as my fathers assets were placed in a living trust to avoid probate.

Thus, I was wondering who can file Form 709 on behalf of my father if there is no court appointed executor.

Not A Product Question

Hi Palms

Employee

The personal representative can file the 709.

M

MinhT1

If there is no court-appointed executor, a surviving spouse or a person in charge of the decedent's property can file the 709 return.

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T

throwaway_123Author

@MinhT1

How should the surviving spouse or a person in charge of the decedent's property sign the 709?

Also, is there anywhere this information is referenced by the IRS? I know a surviving spouse or person in charge of the decedent's property can sign other forms like 1040, however I did not find any reference to this in documents regarding 709.

Thanks.

Hi Palms

Employee

You're filing on behalf of a deceased taxpayer. As such, you're declaring the return is accurate under penalty of perjury when you sign, which could be in the form of a fiduciary signature (e.g., "John Doe, personal representative for the decedent").