Death of a client
If a client has passed away and you are lodging their individual income tax return, you must:
- change their title to 'Executor for '
- include their date of death (DoD)
- ensure Final return is completed.
Do not include additional information about the death. This will delay the processing of the return.
When lodging via the electronic lodgment service or practitioner lodgment service you need to ensure the title, Date of Death and final tax return fields are all updated in the taxpayer identification section.
Paper return forms do not have a DoD field. You must write the date of death on the top left of the front page.
Date of death: 1 June 2015
End of example
Multiple year returns for a deceased client
If you are lodging more than one year for the deceased client, ensure that all forms include the same information:
- the title is ‘Executor for’
- date of death on each of the years
- the same address and bank account details.
Ensure that the last return for the financial year in which the client died is marked as Final return.
If the estate continues to produce an income, that income needs to be included in a Trust tax return.
There are three things you must include on an individual tax return when your client has died. This will speed up processing and stop us calling you.