I have a client who Aunt passed away late 2007. My client will be named executor of her Aunts estate it says so in the will. So far the will has not been read and my client wants to file a final year tax return for her Aunt. is that appropriate. If so who signs for it? and is the Aunt still entitled to a stim check as she lived 11 months out of 12 in 2007?
I'm sorry that I do not remember all the ins and outs of stimulus checks. If the niece files the aunt's final 1040 and signs as executor/personal representative, I think any return filed by 10/15/08 may be automatically figured by IRS as to whether a stimulus check is appropriate. Returns filed after that I think are too late for the stimulus check. I assume this return went on extension and has until Wednesday 10/15 to file. If it's not on extension and just plain late, I guess your client could try filing by 10-15 anyway and hope for the best.
Your client should attach a copy of her appointment as her aunt's executor (if there is no formal paper from the county or town clerk of the court, she should attach a copy of the will stating as much) to the Form 1040. She should sign as Executor. I had a married client whose husband passed away in 2007 receive the full MFJ stimulus payment. Based upon that, the client should receive the stimulus check for her aunt's estate. But we are discussing the IRS and what should happen. aren't we?
