Probate
Tax Support
Tax issues that surface during probate — unfiled returns, amended filings, IRS notices, and coordination with the estate administration timeline.
Taxes and probate go together
Probate is the legal process of settling a decedent's estate. Tax obligations are a central part of this process — and they often determine how long probate takes and how much of the estate ultimately passes to beneficiaries. In most states, an estate cannot be fully closed until all tax liabilities are resolved.
Common tax issues that surface in probate
- Prior year unfiled returns — the decedent may not have filed one or more years. These must be prepared and filed before the estate closes.
- Amended returns — errors or omissions on prior returns discovered during estate administration may need correction.
- IRS notices and outstanding balances — unpaid taxes, penalties, and interest must be addressed. We respond to IRS notices and negotiate on behalf of the estate.
- State tax obligations — income taxes may be owed to one or more states, particularly if the decedent lived or worked in multiple states.
- Tax refunds owed to the estate — the decedent may be owed a refund on the final or prior year returns. Claiming these requires proper authorization.
Working with probate attorneys
We regularly work alongside probate attorneys and estate administrators. Our role is to handle the tax side while the attorney handles the legal side — and to stay in communication so that tax deadlines don't create problems for the probate timeline, and probate developments don't create surprises on the tax side.
Taking over mid-administration
We frequently step into estates that are already in progress — sometimes because the prior preparer didn't specialize in fiduciary work, sometimes because no one had been handling the tax side at all. We review what's been filed, identify what still needs to be done, and develop a clear plan to get the estate into compliance and moving toward closing.
What we need to get started
- Prior year tax returns (as many as available)
- Any IRS or state notices received
- Letters Testamentary or court appointment documents
- Information on the decedent's income history
- Any prior correspondence with the IRS