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• Be careful when choosing a tax you file. Do not add your gift to any tax you across the top of the return. If this informa- preparer. tion is not provided, it may delay the may owe. See page 74 for details on how to processing of the return. pay any tax you owe. If your tax records are affected by iden- tity theft and you receive a notice from the If your spouse died in 2009 and you did You may be able to deduct this IRS, respond right away to the name and not remarry in 2009, or if your spouse died gift on your 2010 tax return. phone number printed on the IRS notice or in 2010 before filing a return for 2009, you letter. TIP can file a joint return. A joint return should If your tax records are not currently af- show your spouse’s 2009 income before fected by identity theft but you think you death and your income for all of 2009. are at risk due to a lost or stolen purse or Enter “Filing as surviving spouse” in the How Long Should wallet, questionable credit card activity or area where you sign the return. If someone credit report, etc., contact the IRS Identity else is the personal representative, he or she Records Be Kept? Theft Hotline at 1-800-908-4490 or submit must also sign. Form 14039. Keep a copy of your tax return, worksheets The surviving spouse or personal repre- you used, and records of all items appear- For more information, see Pub. 4535. sentative should promptly notify all payers ing on it (such as Forms W-2 and 1099) Victims of identity theft who are exper- of income, including financial institutions, until the statute of limitations runs out for iencing economic harm or a systemic prob- of the taxpayer’s death. This will ensure the that return. Usually, this is 3 years from the lem, or are seeking help in resolving tax proper reporting of income earned by the date the return was due or filed or 2 years problems that have not been resolved taxpayer’s estate or heirs. A deceased from the date the tax was paid, whichever is through normal channels, may be eligible taxpayer’s social security number should later. You should keep some records for Taxpayer Advocate Service (TAS) as- not be used for tax years after the year of longer. For example, keep property records sistance. You can reach TAS by calling the death, except for estate tax return purposes. (including those on your home) as long as National Taxpayer Advocate helpline at they are needed to figure the basis of the 1 - 8 7 7 - 7 7 7 - 4 7 7 8 o r T T Y / T D D original or replacement property. For more Claiming a Refund for a 1-800-829-4059. details, see Pub. 552. Deceased Taxpayer Protect yourself from suspicious emails or If you are filing a joint return as a surviving phishing schemes. Phishing is the creation spouse, you only need to file the tax return and use of email and websites designed to Amended Return to claim the refund. If you are a court-ap- mimic legitimate business emails and web- pointed representative, file the return and sites. The most common form is the act of File Form 1040X to change a return you attach a copy of the certificate that shows sending an email to a user falsely claiming already filed. Generally, Form 1040X must your appointment. All other filers request- to be an established legitimate enterprise in be filed within 3 years after the date the ing the deceased taxpayer’s refund must an attempt to scam the user into surrender- original return was filed or within 2 years file the return and attach Form 1310. ing private information that will be used for after the date the tax was paid, whichever is identity theft. later. But you may have more time to file For more details, use TeleTax topic 356 Form 1040X if you live in a federally de- The IRS does not initiate contacts with (see page 94) or see Pub. 559. clared disaster area or you are physically or taxpayers via emails. Also, the IRS does mentally unable to manage your financial not request detailed personal information affairs. See Pub. 556 for details. through email or ask taxpayers for the PIN Past Due Returns numbers, passwords, or similar secret ac- cess information for their credit card, bank, The integrity of our tax system and or other financial accounts. well-being of our country depend, to a large Need a Copy of Your degree, on the timely filing and payment of If you receive an unsolicited email Tax Return? taxes by each individual, family, and busi- claiming to be from the IRS, forward the ness in this country. Those choosing not to message to phishing@irs.gov. You may If you need a copy of your tax return, use file and pay their fair share increase the also report misuse of the IRS name, logo, Form 4506. There is a $57 fee (subject to burden on the rest of us to support our forms, or other IRS property to the Trea- change) for each return requested. If your schools, maintain and repair roadways, and sury Inspector General for Tax Administra- main home, principal place of business, or the many other ways our tax dollars help to tion toll-free at 1-800-366-4484. You can tax records are located in a federally de- make life easier for all citizens. forward suspicious emails to the Federal clared disaster area, this fee will be waived. Trade Commission at spam@uce.gov or If you want a free transcript of your tax Some people don’t know they should contact them at www.ftc.gov/idtheft or return or account, use Form 4506-T or call file a tax return; some don’t file because 1-877-IDTHEFT (1-877-438-4338). us. See page 95 for the number. they expect a refund; and some don’t file Visit the IRS website at www.irs.gov to because they owe taxes. Encourage your learn more about identity theft and how to family, neighbors, friends, and coworkers reduce your risk. to do their fair share by filing their federal Death of a Taxpayer tax returns and paying any tax due on time. If a taxpayer died before filing a return for 2009, the taxpayer’s spouse or personal If you or someone you know needs to How Do You Make a representative may have to file and sign a file past due tax returns, use TeleTax topic return for that taxpayer. A personal repre- 153 (see page 93) or visit www.irs.gov and Gift To Reduce Debt sentative can be an executor, administrator, click on “Individuals” for help in filing Held By the Public? or anyone who is in charge of the deceased those returns. Send the return to the address taxpayer’s property. If the deceased tax- If you wish to do so, make a check payable that applies to you in the latest Form 1040 payer did not have to file a return but had to “Bureau of the Public Debt.” You can instruction booklet. For example, if you are tax withheld, a return must be filed to get a send it to: Bureau of the Public Debt, De- filing a 2006 return in 2010, use the address refund. The person who files the return partment G, P.O. Box 2188, Parkersburg, in this booklet. However, if you got an IRS must enter “Deceased,” the deceased WV 26106-2188. Or you can enclose the notice, mail the return to the address in the taxpayer’s name, and the date of death check with your income tax return when notice. - 91 -