国税局税务提示：亲人离世后如何处理其税务责任，遗产执行人要走这几步
美国国税局（IRS）11月5日发布2026年第80号税务提示，为刚失去亲人的家庭与遗产执行人梳理处理逝者税务责任的关键步骤。失去家人本已艰难，税务往往是人们最不愿去想的事，但负责处理逝者财产与遗产的人需要了解这些信息。
第一步是确定由谁处理逝者的税务事务。一个人去世后，可能会开启遗嘱认证程序，最早的动作之一是指定遗产管理人——可以是健在的配偶、其他家庭成员、遗嘱中指定的执行人或律师。管理人一般负责收集逝者的全部资产、清偿债权人，并将剩余资产分配给继承人或其他受益人。
第二步是收集逝者的税务记录。遗产管理人、执行人或个人代表可能需要向国税局索取资料，并须证明自己有权管理逝者的事务与遗产：申请逝者的纳税申报表副本可提交4506表（每份收费）；免费的报税记录誊本可在线申请、将邮寄至逝者的登记地址，或提交4506-T表申请；如有欠税余额，可在最近的纳税人援助中心查询缴款信息；如需变更逝者的通讯地址，可提交8822表并附2848表（授权书）或56表（受托关系通知）。
国税局还提醒，逝者本人的个人所得税申报与遗产的申报是两回事，适用的申报表类型不同，执行人应分别处理。
（来源：美国国税局）
IRS Tax Tip: Steps to Manage Tax Responsibilities After the Loss of a Loved One
The Internal Revenue Service (IRS) on November 5 issued Tax Tip 2026-80, setting out key steps for surviving families and personal representatives to meet federal tax responsibilities after the loss of a loved one — a difficult time when taxes are among the last things people want to think about.
The first step is to identify who will handle the person's tax matters. When a person passes away, a probate proceeding may be opened, and one of its first actions is to appoint an estate administrator. The representative could be a surviving spouse, another family member, an executor named in the will, or an attorney, and is generally responsible for collecting the deceased's assets, paying creditors, and distributing the remaining assets to heirs or beneficiaries.
The second step is to gather the person's tax records. The estate administrator, executor, or personal representative may need to request information from the IRS and must show proof of authorization: a copy of the deceased's tax return can be requested with Form 4506, for a fee; a free tax return transcript can be requested online and will be mailed to the deceased person's address of record, or via Form 4506-T; payoff information for a balance due can be requested at the nearest Taxpayer Assistance Center; and a change of address can be made with Form 8822 together with Form 2848, Power of Attorney, or Form 56, Notice Concerning Fiduciary Relationship.
The IRS also notes that the individual tax return for the deceased and the return for their estate are separate, with different types of returns required, and representatives should handle each accordingly.
(Source: Internal Revenue Service)
来源：美国国税局
发布：GSM·美国（发布链接）
图片来源：图：位于华盛顿 Constitution Avenue 的美国国税局总部大楼。经 Wikimedia Commons。 / Photo: The Internal Revenue Service Building on Constitution Avenue, Washington, D.C. Via Wikimedia Commons.
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