| 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
- Classify taxpayer: decedent estate or dissolving entity.
- Establish final period end date (date of death or dissolution).
- Verify legal authority (executor, trustee, or liquidator) with documentary proof.
- Identify primary return form (1040, 1120, 1120S, or 1065).
- 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
- Populate legal name and ID exactly as source docs show.
- Add final-status indicators:
- Individual: final status and date markers.
- Entity: final return designation and liquidation context.
- Insert signer section reflecting legal authority title.
- 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:
- Wage/withholding (W-2)
- Interest/dividends (1099-INT/DIV, Schedule B)
- Business income/loss (Schedule C / passthrough items)
- Capital activity (basis/holding period → Schedule D)
- Other (settlements, cancellation, cessation adjustments)
