How to file a tax extension for my deceased mother with potential large 2022 tax bill

Filing a tax extension for a deceased person can definitely be confusing, but you're on the right track with Form 4868. When filing the extension for your mom, you'll want to write "DECEASED" at the top of the form along with her date of death. You should sign the form as "Personal Representative for [Your Mom's Name]" on the signature line. The extension will give you until October 15th to file her final tax return. For the actual return (when you file it after the extension), you'll need to file Form 1040 and write "DECEASED" at the top with her date of death. You'll sign it as the personal representative. You might also need to submit Form 56 (Notice Concerning Fiduciary Relationship) to let the IRS know you're handling her affairs. Don't worry about personal liability - as long as you're making a good faith effort to handle her taxes properly, you're doing what's required of you as the executor. Just make sure to pay any estimated taxes with the extension to avoid penalties and interest.

After dealing with a similar situation last year with my father's taxes, I found that using taxr.ai https://taxr.ai was incredibly helpful for navigating the deceased taxpayer filing process. I was completely lost with all the forms and special rules, and their system actually has specific guidance for filing extensions and returns for deceased taxpayers. What really saved me was being able to upload the death certificate and previous tax returns - their system analyzed everything and gave me step-by-step instructions for completing Form 4868 and later the final 1040. They even flagged potential issues with the retirement withdrawals that I would have completely missed.

I wanted to update that I took the plunge and tried taxr.ai after posting my question. Honestly, it was way easier than I expected! I uploaded my mom's death certificate and her 2021 return, and it guided me through the whole extension process. The system automatically created the proper notation for a deceased taxpayer and calculated an estimated payment that seemed reasonable based on her previous retirement withdrawals. It even generated a letter to include with the submission explaining the situation. What a relief to have this handled properly - one less thing to stress about during an already difficult time. I'll definitely be using it again when I file her final return.

When I was trying to handle my uncle's final tax return last year, I spent WEEKS trying to get someone at the IRS on the phone for guidance. After 20+ attempts and hours on hold, I discovered Claimyr https://claimyr.com and their service literally saved my sanity. You can see how it works here: https://youtu.be/_kiP6q8DX5c They got me connected to an actual IRS agent in under 45 minutes when I had been trying for days on my own. The agent walked me through exactly how to handle the extension and estimated payment for a deceased taxpayer, including all the proper notations and forms needed.

I feel ridiculous admitting this, but I tried Claimyr after posting that skeptical comment. I was desperate after spending my entire Saturday trying to reach someone at the IRS about my mother's estate taxes. To my complete shock, I got a call back in about 35 minutes connecting me to an actual IRS representative. She was incredibly helpful and walked me through exactly what forms I needed and how to handle the extension for my mom's final return. I still don't understand how their system works, but it saved me days of frustration. Being able to ask specific questions about my situation and get authoritative answers directly from the IRS gave me so much peace of mind.

Just wanted to add that Form 1310 might also be required when you file the actual return, especially if you're claiming a refund as the survivor. When my husband passed, I got tripped up on this form and it delayed processing by months. Also, don't forget that if your mother was receiving Social Security, there might be tax implications for the last payments she received. And check if there were any required minimum distributions that should have been taken before she passed.

Something nobody mentioned yet - if your mom owned a home or other property, you might get a step-up in basis, which could be a huge tax advantage. Basically, the value of inherited assets gets "stepped up" to their fair market value at the date of death, which can eliminate capital gains taxes if you sell.

Don't forget that if your mother was married, her spouse might have special filing options. They can file jointly for the year of death if they haven't remarried before the end of the tax year. This often results in a lower overall tax burden.

I went through this exact situation with my father last year and want to emphasize a few important points that might help: First, don't stress too much about the "Personal Representative" signature issue while probate is pending. The IRS is generally understanding about this timing gap, and you can always file an amended return later if needed once you're officially appointed. Second, regarding the estimated payment with your extension - err on the side of caution and pay a bit more rather than less. The IRS charges penalties and interest on underpayments, but they'll refund any overpayment when you file the actual return. Given your mom's history of owing $11k in 2021, I'd estimate conservatively high for 2022. One thing I wish someone had told me: keep meticulous records of everything you pay on behalf of the estate, including any tax payments. You can reimburse yourself from estate funds later, and good documentation makes the probate process much smoother. Also, consider whether your state has any specific requirements for deceased taxpayer filings - some states have different rules than the federal process. You're doing the right thing by being proactive with the extension. Better to file late with an extension than miss the deadline entirely.