国税局发布逝者最终报税指南：遗产个人代表负责申报，申请退税须交1310表
美国国税局（IRS）11月12日发布第2026-82号税务贴士，说明亲人去世后如何为逝者提交最后一份联邦所得税申报表：这份最终申报由遗产的个人代表负责，可以是遗嘱执行人、遗产管理人，或其他负责管理逝者财产的人；有些情况下须先交56表，通知国税局该代表有权以纳税人身份行事。
最终申报的填法与逝者生前基本相同：一般要申报逝者去世之日以前的全部收入，也可以申报逝者在去世前有资格享受的各项抵免与扣除。
谁在申报表上签字，视情况而定：有经任命的个人代表的，由该代表签字，联合申报时在世配偶也要签字；没有经任命的个人代表、由在世配偶提交联合申报的，配偶签字并在签名处注明以在世配偶身份申报，在世配偶可以为去世当年、以及去世发生在申报前的上一纳税年度提交联合申报；既无个人代表又无在世配偶的，由负责管理逝者财产的人以个人代表身份申报并签字。国税局的互动式税务助手可以帮助判断具体情形。
逝者若在去世当年或此前年度欠税，负责申报的人应随申报表缴清，或另行安排缴税方式；若有退税可领，代表须交1310表申请把退税发给逝者。国税局同时指引读者查阅其逝者最终所得税申报说明、第356号专题与第559号出版物《幸存者、执行人与管理人》。
（来源：美国国税局）
IRS Guide to a Deceased Person's Final Tax Return: Personal Representative Files, Form 1310 Claims a Refund
The Internal Revenue Service (IRS) on November 12 issued Tax Tip 2026-82 explaining how to file a final federal income tax return for someone who has passed away. The final return is the responsibility of the personal representative of the estate, who can be an executor, an administrator or anyone else in charge of the decedent's property. In some cases, Form 56, Notice Concerning Fiduciary Relationship, must be filed so the IRS knows the representative has the authority to act as the taxpayer.
In general, the final individual income tax return is prepared and filed the same way it would have been if the person were alive. In most cases, all income up to the date of death should be reported, and the representative can also claim any credits and deductions the deceased taxpayer was eligible for before passing.
Who signs depends on the situation. An appointed personal representative must sign, and a surviving spouse must also sign a joint return. If a surviving spouse files a joint return and there is no appointed personal representative, the spouse should sign and write 'Filing as surviving spouse' in the signature area; a surviving spouse can file joint returns for the year of death and, if the death occurred before filing, for the year immediately before. If there is no personal representative and no surviving spouse, the person in charge of the decedent's property must file and sign as personal representative. The IRS Interactive Tax Assistant can also help with the determination.
If the deceased person owes taxes for the year of death or prior years, payment should be submitted with the return or arranged through other payment options. If a refund is due, the representative may claim it by submitting Form 1310, Statement of a Person Claiming Refund Due a Deceased Taxpayer. The IRS also points readers to its guidance on final returns for decedents, Topic No. 356 and Publication 559, Survivors, Executors and Administrators.
(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：美国国税局总部大楼。GSM 固定图库照片。 / Photo: Internal Revenue Service headquarters. GSM fixed image library.
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