For executors, trustees, heirs and families in Southwest Florida
A death closes a life.
It does not close the IRS file.
Final returns, unfiled years, estate tax liens, Form 706 audits, gift tax returns nobody filed. If you are the person left holding the paperwork, you have real duties and real exposure. You also have more control than you think.
“Am I on the hook for this?”
It is the first question most executors ask. The honest answer depends on what you knew, what you paid, and in what order. Start here.
The executor’s first moves
Five things to get right before you distribute a dollar
- Tell the IRS who you areFile Form 56 so notices reach the fiduciary, not an empty mailbox.
- Find out what is owedPull the decedent’s account and wage and income transcripts before you pay anyone.
- Pay the government firstThe federal priority statute can make an executor personally liable for paying the wrong creditor first.
- File what is missingThe final Form 1040, any unfiled prior years, and the estate’s own Form 1041.
- Shorten the IRS clockPrompt assessment and discharge requests let you close the estate without looking over your shoulder.
The library
Guides for the people who inherit the paperwork
Executors and Final Returns
The decedent’s last returns, refunds, fiduciary notices and the executor’s own exposure.
All 10 guides →- Filing the Final Form 1040 for a Deceased Taxpayer
- Claiming a Deceased Taxpayer’s Refund with Form 1310
- Executor Personal Liability Under the Federal Priority Statute
- Requesting Prompt Assessment with Form 4810
- Executor Discharge from Personal Liability (Form 5495)
- Form 56: Telling the IRS You Are the Fiduciary
Estate Tax and Form 706
Deadlines, audits, valuation fights, portability, closing letters and paying the bill.
All 10 guides →Gift Tax and Form 709
When a gift return is required, what happens when it never got filed, and how to close the statute.
All 3 guides →Trusts and Fiduciaries
Trustee liability, revocable trusts after death, and the K-1 problems beneficiaries inherit.
All 3 guides →IRS Debt After Death
Tax debts, liens and collection that survive the taxpayer, and what heirs actually owe.
All 4 guides →Florida IRS guides
General IRS collection help for Southwest Florida
- Currently Not Collectible Status in Florida
- Florida Homestead Exemption and IRS Debt
- Local Tax Attorney vs. National Firms
- Hurricane Tax Relief in Florida
- IRS Audit Representation in Sarasota
- IRS Bank Levy and Florida Exemptions
- IRS Collections Statute: When Your Tax Debt Expires
- IRS Installment Agreements for Florida Residents
- IRS Penalty Abatement for Florida Taxpayers
- IRS Revenue Officer in Southwest Florida
- IRS Tax Lien on Florida Property
- IRS Wage Garnishment and Florida Law
- Offer in Compromise for Florida Taxpayers
- Payroll Tax Attorney in Sarasota
- IRS Problems in Sarasota: A Local Guide
- Sarasota Real Estate and IRS Liens
- Self-Employed in Sarasota? IRS Debt Options
- Small Business Tax Problems in Sarasota
- Snowbird Tax Problems: Florida Residency and the IRS
- Tax Bankruptcy in Sarasota County
- Tax Debt and Florida Retirement Accounts
- Unfiled Tax Returns: Florida-Specific Consequences
Free tool
Can bankruptcy wipe out the income tax?
Some income tax debt is dischargeable if it passes three timing rules. Enter the dates from an account transcript and see where they fall.
Open the calculatorStraight answers
What families ask first
Am I personally responsible for my parent’s IRS debt?
Usually not. A child does not inherit a parent’s tax debt simply by being a child. Personal exposure comes from specific roles: an executor who pays other creditors or heirs ahead of a known federal tax debt can be liable under 31 U.S.C. 3713(b), and a person who receives estate property can face transferee liability under IRC 6324(a)(2) or IRC 6901 up to the value received. A surviving spouse who signed joint returns is a separate case, because joint liability exists independent of the death.
Florida has no estate tax. Do I still need to file a federal Form 706?
Florida has no estate tax and no inheritance tax, but the federal estate tax applies everywhere. A Form 706 is required when the gross estate plus adjusted taxable gifts exceeds the basic exclusion amount, which is $15,000,000 for people who die in 2026. Many smaller estates of married people file anyway to elect portability of the unused exclusion for the surviving spouse.
Who signs and files the final tax return for someone who died?
The executor or court-appointed personal representative files the final Form 1040. If no one has been appointed, the person in charge of the decedent’s property files it. A surviving spouse can file a joint final return. Anyone other than a surviving spouse or court-appointed representative who claims a refund generally attaches Form 1310.
How long can the IRS come back after an estate is settled?
For most returns the IRS has three years from filing to assess additional tax under IRC 6501(a). For the decedent’s income tax returns and the estate’s income tax returns, the executor can request prompt assessment with Form 4810, which shortens the window to 18 months. The executor can also ask to be discharged from personal liability using Form 5495.
What does a consultation cost?
Nothing. The initial consultation is free. Bring the IRS notices, the will or trust, and any returns you have found, and you will get a straight read on deadlines and exposure.
You do not have to settle this alone.
Free consultation. Bring the notices, the will or trust, and the returns you have found. Let’s talk.
Call (813) 229-7100