Legal Question in Wills and Trusts in Virginia

Taxes of the decedent

Husband gets letter from his accountant on 4/25/06 stating that decedent (his wife) suddenly owes $1800 in federal taxes on income earned by the decedent in 2004. The decedent died in July 2005. Tax returns were properly filed in 2004 by husband and wife (do not know why the accountant ''uncovered'' this two years later). Husband, who is not the executor of the estate, contacts executor and says this is an estate matter and if anything is owed the estate has to pay. Assuming this is a legitimate tax that is owed, who is most likley responsible for paying...husband or estate?


Asked on 4/30/06, 4:24 pm

1 Answer from Attorneys

Jonathon Moseley Jonathon A. Moseley

Re: Taxes of the decedent

This is a debt of the decedent prior to death, and therefore must be paid by the executor out of the decedent's assets, before any assets are distributed to the heirs.

However, what is unusual here is that when a married couple files a joint tax return, the IRS can collect from EITHER husband or wife. So the IRS may assess this against the living husband.

But the executor (called a personal representative in Virginia) should pay this, and can be forced to pay it through the courts.

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Answered on 5/01/06, 11:30 am


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