Carolina passed away in 2017. Her granddaughter, Olivia, is the court-appointed
ID: 2544589 • Letter: C
Question
Carolina passed away in 2017. Her granddaughter, Olivia, is the court-appointed personal representative for Carolina's estate. While sorting through her grandmother's documents, Olivia determines that, although Carolina timely filed her 2014 return, she neglected to claim all the deductions for which she was eligible. In January 2018, Olivia seeks your tax expertise on this matter. Choose the option that best describes how you should advise Olivia given these circumstances. *
Inform Olivia that regrettably, the deadline for filing an amended return has passed, and she is no longer eligible to claim the refund. Let her know that she has until April 17, 2018, to file Form 1040X, amending the original return. Inform her that, although the deadline for filing an amended return has passed, she may request a waiver. She should also file Form 1310 to claim a refund and attach a certificate showing her court appointment. Tell Olivia that she has until April 17, 2018, to file Form 1040X, amending the original return. She should include Form 1310 to claim a refund and attach a certificate showing her court appointment.Explanation / Answer
The Internal Revenue System allows you to file an amended return if any past claims of the deceased taxpayer have not been deducted earlier. So, Olivia still has time till April 17, 2018 to claim 2014 deduction due to a deceased taxpayer. Option 4 is correct:
Tell Olivia that she has until April 17, 2018, to file Form 1040X, amending the original return. She should include Form 1310 to claim a refund and attach a certificate showing her court appointment.