Filing Form 709 for Deceased

[throwaway_123]

My father passed away last year after giving a gift greater than $18,000 to a single recipient. He did not file Form 709.

Instructions for Form 709 state "If a donor dies before filing a return, the donor's executor must file the return".

However, we never had an executor formally recognized in court, as my fathers assets were placed in a living trust to avoid probate.

Thus, I was wondering who can file Form 709 on behalf of my father if there is no court appointed executor.

[Hi Palms]

The personal representative can file the 709.

[MinhT1]

If there is no court-appointed executor, a surviving spouse or a person in charge of the decedent's property can file the 709 return.

[throwaway_123]

@MinhT1 

How should the surviving spouse or a person in charge of the decedent's property sign the 709?

Also, is there anywhere this information is referenced by the IRS? I know a surviving spouse or person in charge of the decedent's property can sign other forms like 1040, however I did not find any reference to this in documents regarding 709.

Thanks.

[Hi Palms]

You're filing on behalf of a deceased taxpayer. As such, you're declaring the return is accurate under penalty of perjury when you sign, which could be in the form of a fiduciary signature (e.g., "John Doe, personal representative for the decedent").

[throwaway_123]

@Hi Palms does the personal representative need to file form 56?

[RobertB4444]

It's not a bad idea to include form 56 when you file the 709.  

@throwaway_123 

[Hi Palms]

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@throwaway_123 wrote:

@Hi Palms does the personal representative need to file form 56?

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Sure. Check the "709 box" in Section B, Line 4.