Small estate affidavit illinois template

If there is a will, the person who is named the executor of the estate can use the small estate affidavit. But it can’t be used if the estate goes to probate court.

Can anyone tell me if they have ever dealt with this issue or have any opinion on whether the IRS will/must allow someone proceeding under a small estate affidavit to do so? (In my situation obtaining a court appointment as executor or administrator just to file a tax return is probably cost prohibitive, particularly since I may be able to concurrently file for innocent spouse protection to accomplish the same ends.)Īccording to Transferring property with a small estate affidavitĪ small estate affidavit can be used whether or not the decedent had a will. The IRS could not answer my question and advised me to file it and let the IRS personnel who review decedent returns to sort it out. 6013 provides that 'For purposes of section 6013 the term 'executor or administrator' means the person who is actually appointed to such office and not a person who is merely in charge of the property of the decedent.' I made an inquiry with the IRS as to whether someone who is appointed (including self-appointed) to administer a decedent's tax returns by a trustee of a decedent's living trust who is administering the decedent's estate under an Illinois small estate affidavit would be considered by the IRS to be an 'appointed administrator' who could file a separate return revoking a surviving spouse's joint return pursuant to the cited statute and regulations. The regulation (26 CFR § 1.6013-4(c)) defining the term 'executor or administrator' as used in the regulation (26 CFR § 1.6013-1(d)(4)) implementing 26 USC Sec. 6013 permits any executor or administrator subsequently 'appointed' to file a separate return which revokes a surviving spouse's joint return.

559 suggests that only a 'court-appointed' personal representative can revoke a joint return filed by a surviving spouse, but 26 USC Sec. You may find further assistance in the Legal Self-Help Center in the McLean County Law Library (RM 665 of the Law & Justice Center).IRS Publ. The McLean County Circuit Court provides Illinois Supreme Court approved forms for use.

Small estate affidavit illinois template