Filing Taxes for Those Who Have Passed Away.

The executor or personal representative of the decedent's estate is responsible for ensuring that proper tax returns are filed.  These tax returns may include the final income tax return of the decedent and any returns not filed for preceding years, the income tax return for the estate and the estate tax return. [Sounds like blah, blah, blah, eh?]

Needless to say, taxes are due on April 17, 2006 for 2005 returns. If you need to file an extension, please do. Handling this aspect of a decedent's estate can be much more time-consuming than normal.

For more information, please consult with your attorney, tax accountant or the IRS. The IRS has more information on its website under Tax Topic -- 356 Decedents.