Filing for the Deceased
For information on filing and signing a return for a decedent, refer to Topic 356. If you are filing Form 1040, attach all related schedules and forms behind your return in order of the sequence number located in the upper right hand corner of the schedule or form. Be sure to attach a copy of Forms W-2 (PDF) and Form 2439 (PDF), Notice to Shareholder of Undistributed Long-Term Capital Gains, to the front of Form 1040. If you received a Form W-2c (PDF) (a corrected Form W-2), attach a copy of your original forms W-2 and any Forms W-2c. Also attach Forms W-2G and 1099-R if tax was withheld. If you owe tax, you may pay by check or money order payable to the "United States Treasury." On the front of your check or money order, please include your name, address, taxpayer identification number, daytime phone number, the tax year and type of form you are filing (for example, "2012 Form 1040"). Enclose your payment with your return. Do not mail cash with your return.