Jan82026
Probate Q&A Series

If my parents filed jointly and one parent died, how are any missing tax returns handled now? – North Carolina

Short Answer

In North Carolina, any missing income tax returns from before a parent’s death are typically handled by the surviving spouse (for joint years) and/or the estate’s personal representative (for the decedent’s required filings). If a return was required and not filed, the goal is to identify which years are missing, obtain wage/income records, and file the overdue federal and North Carolina returns using the proper signer (surviving spouse or personal representative). The probate court generally expects taxes to be addressed before the estate is fully closed.

Understanding the Problem

In North Carolina probate, the common decision point is: when spouses historically filed joint tax returns and one spouse dies, who is responsible for filing any missing prior-year returns and the final return for the year of death? This usually comes up when a family member cannot find past returns, does not know the last year filed, or sees signs of unreported income such as investment dividends that may have continued or stopped at an unclear time.

Apply the Law

North Carolina law generally ties state filing duties to federal filing duties, and it places responsibility on the right person when a taxpayer dies. If the deceased parent was required to file an income tax return while living and died before filing it, the executor or administrator must file on the decedent’s behalf, and the tax is payable by the estate. North Carolina also recognizes joint returns for married couples who filed a joint federal return, and it makes spouses jointly responsible for the tax on a joint return. In practice, the estate’s personal representative often coordinates with the surviving spouse and a tax preparer to determine which years are missing and to file the correct combination of (1) overdue joint returns for prior years, (2) a final year-of-death return, and (3) any estate fiduciary income tax returns if the estate has post-death income.

Key Requirements

  • Identify who must sign and file: For a missing return that the deceased parent was required to file, the estate’s executor/administrator generally signs for the decedent; for joint years, the surviving spouse is usually involved because the return is joint.
  • Confirm which years are actually missing: The first step is verifying what the IRS and North Carolina Department of Revenue show as filed (or not filed) before preparing anything.
  • Separate “pre-death” income from “post-death” income: Income received after death may belong to the estate (and sometimes a trust), which can create a separate fiduciary return obligation in addition to the decedent’s final individual return.

What the Statutes Say

Analysis

Apply the Rule to the Facts: Here, the uncertainty is not whether taxes must be handled, but which years are missing and whether dividend/investment income continued into the year of death or after death. Under North Carolina’s rules for deceased taxpayers, if a return was required and not filed before death, the estate’s executor/administrator is the person responsible for filing in the decedent’s name, while joint filing history means the surviving spouse may also need to participate for joint years. If dividends stopped (or continued) at a certain point, that timing helps determine whether the income belongs on the decedent’s final return or on an estate fiduciary return.

Process & Timing

  1. Who files: The surviving spouse and/or the estate’s personal representative (executor/administrator), depending on the year and whether the return is joint. Where: Federal returns go to the IRS; North Carolina returns go to the North Carolina Department of Revenue; probate administration is handled through the Clerk of Superior Court (Estates) in the county where the estate is opened. What: Common starting points include requesting IRS transcripts (often using IRS Form 4506-T for transcripts, or Form 4506 for full copies) and notifying the IRS of the fiduciary relationship (often using IRS Form 56) so IRS mail goes to the personal representative.
  2. Confirm the filing history before drafting returns: Order transcripts for the last several years to see which returns were filed and what income documents (W-2s/1099s) were reported. This avoids guessing and reduces the risk of filing the wrong years or missing a late-issued 1099.
  3. Prepare and file the missing returns in the right order: Tax preparers often start with the oldest missing year and work forward, because later-year returns may depend on prior-year carryovers. If the estate has post-death income, obtain an EIN for the estate and prepare any required fiduciary income tax returns for the estate as well.

Exceptions & Pitfalls

  • Mixing up “final individual return” vs. “estate return”: Income received after death may need to be reported by the estate (or a trust), not on the decedent’s final individual return.
  • Assuming “joint filing” answers everything: Joint returns can still leave questions about who signs for the deceased spouse and how to handle years where one spouse had a filing requirement and the other did not.
  • Not updating where IRS notices go: If the IRS is not notified of the personal representative, important mail may go to the decedent’s last address and be missed, creating avoidable deadlines and penalties.

Conclusion

In North Carolina, missing income tax returns after a parent’s death are usually handled by filing any required overdue returns for the years at issue, with the surviving spouse involved for joint years and the executor/administrator responsible for filing on the decedent’s behalf when a required return was not filed before death. The practical first step is to confirm what was filed by requesting IRS records, then file the missing returns in a clean sequence. As a next step, open (or confirm) the estate and have the personal representative request IRS transcripts promptly.

Talk to a Probate Attorney

If a family is dealing with missing tax returns after a parent’s death and the parents historically filed jointly, our firm has experienced attorneys who can help sort out who should file what, coordinate record requests, and keep the probate timeline on track. Call us today at (919) 341-7055.

Disclaimer: This article provides general information about North Carolina law based on the single question stated above. It is not legal advice for your specific situation and does not create an attorney-client relationship. Laws, procedures, and local practice can change and may vary by county. If you have a deadline, act promptly and speak with a licensed North Carolina attorney.

Category: Probate Q&A Series

Author: Pierce Law

Pierce Law Group is a North Carolina law firm focused on probate administration, real estate partition matters, and surplus funds claims across North Carolina. We know these situations often come with stress, family dynamics, and time-sensitive decisions—so we prioritize clear communication, steady guidance, and a practical plan from day one. Our goal is to make a complicated process feel manageable, while protecting what matters most to you.