final-tax-return-filing

name	final-tax-return-filing
title	Final Tax Return Filing
description	Drafts U.S. final tax return filing packets for decedent estates or dissolving entities, covering final-status designation, short-period reporting, liquidation items, schedule selection, and filing mechanics. Use when handling a "final return", "deceased taxpayer", "estate final 1040", "corporate dissolution filing", "short year return", or any closing-phase tax compliance task.
author	CaseMark
author_url	https://github.com/CaseMark/skills/tree/main/skills/legal/final-tax-return-filing
license	Apache-2.0
version	0.1.0
execution_mode	open
jurisdiction	us
practice	tax
language	en

Final Tax Return Filing

Builds an audit-ready final filing package to close taxpayer obligations at death or entity dissolution.

Quick Start

1. Classify taxpayer: decedent estate or dissolving entity.
2. Establish final period end date (date of death or dissolution).
3. Verify legal authority (executor, trustee, or liquidator) with documentary proof.
4. Identify primary return form (1040, 1120, 1120S, or 1065).
5. Determine if this is a short-period return and set reporting cutoff.

Prerequisites

• Legal identifiers: name, SSN/EIN, last known address, date of death or dissolution.
• Authority documentation: court order, letters testamentary, or corporate resolution.
• Source records: prior-year returns, W-2, 1099, K-1, bank/brokerage ledgers, balance sheet, asset transfer docs.
• Extension status: confirm whether filed or still available [VERIFY].

Core Workflow

1. Intake and Status Setup

Field	Value	Source
Taxpayer type	Decedent estate / entity liquidation	Death certificate, dissolution filing
Final period end date	Date of death or dissolution	Vital records, corporate minutes
Reporting date range	Jan 1 → end date	Financial close records
Primary return form	1040 or 1120/1120S/1065	Taxpayer type
Authority	Name + title + proof	Court order / corporate document

2. Identity and Filing Status

1. Populate legal name and ID exactly as source docs show.
2. Add final-status indicators:
   • Individual: final status and date markers.
   • Entity: final return designation and liquidation context.
3. Insert signer section reflecting legal authority title.
4. Flag jurisdiction-specific signature and filing constraints.

3. Income Capture

For each source: gross amount, timing test (pre-final-date only), source doc, schedule/form line, reclassification needs, review note.

Priority order:

1. Wage/withholding (W-2)
2. Interest/dividends (1099-INT/DIV, Schedule B)
3. Business income/loss (Schedule C / passthrough items)
4. Capital activity (basis/holding period → Schedule D)
5. Other (settlements, cancellation, cessation adjustments)