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Had a client pass away in 2012. He was elderly and in his 90's. He really hasn't had a fiing requirement for the last four or five years. Only income has been SS and an annutity. His wife is still alive. I told them it would be best to file a return this year and mark it as the taxpayer being deceased. We had this discussion when he passed and earlier this tax season. I forgot about it and so did his daughter. His daughter is bringing the information in today. I thought about filing an extension. But because he hasn't filed in a few years, is it necessary? There shouldn't be any tax due to the Feds or the State.

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