Letter 2268C, Request for Information/Delinquent Return for a Deceased Taxpayer, is sent when the IRS learns a taxpayer has died and it either needs information to resolve the account or believes a return was not filed. It is usually addressed to the estate, the surviving spouse, or the person handling the decedent's affairs.
Who Should Respond
The executor or court-appointed administrator is responsible for filing the decedent's final returns and dealing with the IRS. If there is no formal estate, a surviving spouse or the person in possession of the decedent's property may be the one who has to act. Whoever responds should file Form 56, Notice Concerning Fiduciary Relationship, so the IRS will talk to them, and include a copy of the death certificate and letters testamentary or other proof of authority.
What the IRS Usually Needs
Expect requests for the decedent's final Form 1040, any prior-year returns that were never filed, and information about the estate. If the decedent was not required to file, say so in writing and explain why.
Personal Liability
An executor who distributes estate assets to heirs before paying a known federal tax debt can become personally liable for it under federal priority rules. Deal with the IRS before you distribute.
If you received Letter 2268C for a family member's estate, call us at (813) 229-7100.