If you are the spouse or personal representative of an individual who died prior to filing a return, you may be required to file a return on the decedent’s behalf.

Be sure to complete the Deceased Taxpayer Information section on page 1 of Form D-400 by entering the date of death in the applicable box. An executor or administrator should fill in the circle under the deceased taxpayer information on Page 1 and sign the return.

If you are a court-appointed representative, you must attach a copy of the certificate showing your appointment to receive the refund on behalf of the estate. If there is no court-appointed representative or surviving spouse, a refund will be sent to the Clerk of Superior Court in the county where the deceased taxpayer resided.

Last modified on: 12/18/09 08:28:00 AM.