Deceased MA resident required to efile?

[Margaret CPA in OH]

Resident died Dec. 17 with balance due. Executrix will pay but is this return required to be efiled? For that matter, is the federal required as well (I have to efile all others due to numbers)? Catherine, it's my friend there, so sad, so sudden.

Thanks,

[Catherine]

Oh, Margaret, no!! Oh that is _such_ a shame; I know how much you enjoyed visiting every year. Oh, my sympathies, dear!

On the Mass Form 1 (I assume final return rather than estate?), there is a checkbox down by the preparer information with "I do not wish my preparer to file this electronically". Check that and you are all set.

Catherine

[Margaret CPA in OH]

Thanks, Catherine. Yes, he and his late wife were just wonderful people. This was quite unexpected despite his age. Undiagnosed cancer gone too far. I didn't even have time to make it there for good bye.

It is the final personal return and an attorney is handling the estate return. I found the check box and will just mail to his daughter to sign and file.

Any ideas on how to complete 8948 or is it self explanatory with a deceased taxpayer? It would be easier with a refund as the 1310 has to be signed but this has balances due both federal and MA.

Thanks for condolences and guidance. I may yet get back there for my friend in Quincy this summer. Will let you know.

[Catherine]

The 8948 in this case is easy; first checkbox, taxpayer chose to file this return on paper.

I've had a couple of these, mainly for adoption credits. The IRS won't accept those e-filed, so I use 6c "other" and put on the lines that hte IRS won't accept e-filed returns claiming the adoption credit (or whatever the cause was).

If you do make it out here, it would be delightful to see you again.

[Margaret CPA in OH]

Thanks again, friend. Take care -