What legal heirs need to know about filing ITR after a taxpayer’s death

How to file ITR and claim TDS after a taxpayer’s death

• Legal heirs must register to file ITR for deceased
• A will or legal heir certificate is needed for registration
• Heirs can claim TDS refund after filing the deceased's ITR

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How should an Income Tax Return be filed and TDS claimed after a taxpayer’s death?

Expert's Advice: The procedure for filing of ITR of a deceased will vary depending on whether a valid will was made by the deceased or not. In case no will is made he is said to have died intestate and all his assets or the assets in respect of which no will is made pass on to his legal heirs as per his personal law immediately on his death and only one ITR from 1st April till date of his death is required to be filed by his legal heirs.

In case a valid will is made in respect of all his assets or some of his assets, the executors of the will have to file ITR till all his assets are distributed as per the instructions given in his Will. The first ITR will be filed for the period beginning from date of his death till 31st March of the year in which the testator dies and for the subsequent years for the full year every year.

The legal heirs are liable for the tax liability which was payable by the deceased. So the legal heirs are responsible for filing the return of income from 1st April till the date of death of the deceased and discharge the tax liability. The legal heirs can also file ITR for claiming the refund of TDS.

For filing the ITR of the deceased any legal heirs may request to be registered as legal heir with the income tax department through income tax website by following the prescribed procedure. Once the registration is accepted, the legal heir can file the ITR of the deceased. As per the information available on website of income tax department any of the following documents are valid and sufficient for registering a legal heir as legal representative with the income tax department:

1.    Legal Heir Certificate issued by Court of Law /Local Revenue Authority.

2.    Surviving family member certificate issued by the Local Revenue Authority.

3.    Family Pension certificate issued by Central/State Government.

4.    Registered will.

5.    Letter issued by the banking or Financial Institution in their letter head, with official seal and signature mentioning the particulars of nominee or joint account holder to the account of the deceased at the time demise.

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