I'm really sorry for your loss, Aiden. Dealing with tax matters while grieving is incredibly difficult, and you're handling a lot right now. From what I understand about IRS requirements for deceased taxpayer joint returns, both personal representatives do need to sign the final return. Each of you will sign for your respective deceased taxpayer - so you'll sign as personal representative for your aunt, and your cousin will sign as personal representative for your uncle. Make sure to write "DECEASED" at the top of the return with both names and their dates of death. On the signature lines, you should each write something like "Personal Representative for [deceased person's name]" after your signatures. One practical tip: coordinate with your cousin early on gathering all the necessary tax documents (W-2s, 1099s, bank statements, etc.) since you'll both need access to complete information for the joint return. It might help to create a shared system for organizing everything. The IRS Publication 559 covers survivors and executors in detail if you need the official guidance. Don't hesitate to reach out to a tax professional if the situation gets too complex - sometimes the peace of mind is worth the cost during such a difficult time. Take care of yourself through this process!

I'm so sorry for your loss, Aiden. Losing both your aunt and uncle so close together must be incredibly difficult, and having to navigate the tax complexities on top of everything else is overwhelming. Everyone here has given you excellent guidance about the signature requirements - yes, both you and your cousin will need to sign as personal representatives for your respective deceased taxpayers. One thing I'd add that might help with the coordination challenge you and your cousin are facing: consider setting up a brief phone call or meeting to go through the process together. You can divide up the document gathering tasks (maybe one of you handles medical/investment records while the other focuses on employment documents), but make sure you're both reviewing the complete picture before filing. Also, don't feel like you have to rush through this alone. Many tax professionals have experience with deceased taxpayer returns and can guide you through the specific requirements while ensuring you don't miss any potential deductions or make procedural errors. Given that you're both serving as personal representatives for the first time, the professional guidance might actually save you time and stress in the long run. The most important thing is that you're being thorough and asking the right questions. Your aunt and uncle would be proud of how carefully you're handling their affairs during such a difficult time.

Has anyone dealt with a situation where one heir wants to buy out the other after a partial step-up? My brother and I inherited our parents' vacation home (50% each, at different times), but now he wants to sell his half to me. We're struggling to figure out the right price since we have different tax basis amounts.

This is exactly the kind of situation where proper planning can save your family tens of thousands in taxes. You're absolutely right to avoid the lifetime gift route - that would be a costly mistake. One thing I'd add to the excellent advice already given: make sure your uncle's estate planning documents are crystal clear about bypassing his spouse for the property transfer. Depending on your state, there could be spousal elective share issues that complicate things if not handled properly in his will or trust. Also consider having a family meeting now to discuss what happens if either you or your cousin wants to sell their share later, or if one of you can't afford the ongoing property taxes and maintenance. It's much easier to agree on buy-sell arrangements while everyone is getting along than after emotions and money stress get involved. The stepped-up basis approach you're planning is definitely the right move tax-wise. Just make sure all the legal paperwork supports that plan.

Has anyone used appeals after getting a Notice of Deficiency? I know typically you'd go through appeals before getting a NOD, but in my case, the revenue agent went straight to issuing the notice without giving us a chance at appeals.

I've been through a similar situation and wanted to share what worked for us. We received a Notice of Deficiency for $31,000 in disallowed business expenses, and honestly, the 90-day deadline felt overwhelming at first. Here's what I learned: Don't wait to file the Tax Court petition if you believe the IRS is wrong. Filing the petition doesn't mean you're committing to a full trial - it preserves your rights and stops the assessment clock. Many cases get resolved through settlement conferences with IRS Appeals once you're in the Tax Court system. The key is having your documentation organized and a clear argument for why each expense should be allowed. We ended up settling for about 20% of the original assessment without ever going to trial. The IRS Appeals officer was much more reasonable to work with than the original examining agent. Also, consider getting professional help if the amount is significant. The cost of a tax attorney or CPA experienced with Tax Court cases is often worth it when you're dealing with a $24,000+ assessment. They know exactly how to present your case and what Appeals officers are looking for in settlement discussions. Time is your enemy here - use it wisely to build the strongest case possible rather than hoping for a miracle solution that avoids Tax Court entirely.

Has anybody had the situation where supplemental property tax bills arrive YEARS after you bought the property? We just got one from 2022 last month and it made me miss the SALT deduction for that year since I already filed! So annoying.

Great discussion here! One thing I'd add is that if you're close to the $10,000 SALT cap, it might be worth calculating whether bunching your property tax payments could be beneficial. For example, if you're going to be slightly over the cap in both 2023 and 2024, you might consider paying both installments in one year to maximize the deduction in that year, then potentially having more room for other SALT deductions (like state income taxes) in the other year. Also, make sure you're keeping good records of all payment dates and amounts. The IRS can be particular about documentation for property tax deductions, especially with supplemental bills that might not follow the typical payment schedule. I always recommend keeping copies of the cancelled checks or bank statements showing the exact payment dates, since that's what determines which tax year you can claim the deduction.

Don't forget that if your income is under $60,000, you can get your taxes done for FREE through the VITA program (Volunteer Income Tax Assistance). They're specifically trained to help with credits like the EITC and Child Tax Credit. Just Google "VITA site near me" to find locations. This will save you from paying for tax software and they'll make sure you get every credit you qualify for. I've used them for years and they're amazing volunteers who really know their stuff about tax credits for families!

Remember that if your baby was born in 2024, they count as your dependent for the ENTIRE year, even though they weren't here the whole time! This surprises a lot of new parents. You get the full Child Tax Credit and they count for EITC purposes for all of 2024. Also make sure you're getting any state tax credits too! Many states have their own version of EITC that piggybacks off the federal one, so you could get even more money back.