Chapter A. DECEDENT'S INDIVIDUAL INCOME TAX

• Jurisdiction: Washington

A. DECEDENT'S INDIVIDUAL INCOME TAX

1. General Instructions. The personal representative is responsible for filing income tax returns reporting income earned by the decedent prior to the date of death and not reported on returns previously filed. If the decedent was married a joint income tax return can be filed for the year in which the decedent died provided the surviving spouse has not remarried before the end of the year. The surviving spouse and the personal representative would both sign this return. See Procedure Checklist 13.B.2 for calculation of portion of income tax owing by estate and by...