final-tax-return-filing

name	final-tax-return-filing
description	Drafts U.S. final tax return filing packets for death or corporate dissolution closings, including final-status designation, short-period reporting, liquidation/distribution items, schedule selection, attachment build, 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.
tags	["analysis","corporate","drafting","regulatory"]

Final Tax Return Filing

Builds an audit-ready final filing package (or review pack) to close taxpayer obligations at death or during entity liquidation/dissolution.

Prerequisites

1. Confirm U.S. tax year, filing regime (calendar/fiscal), and taxpayer class (decedent estate vs dissolving entity).
2. Obtain legal identifiers and dates: legal name, SSN/EIN, last known address, date of death or formal dissolution.
3. Verify legal authority:
   • executor/personal representative/administrator authority for decedent matters
   • board or partner authorization for dissolving entities
4. Gather source returns/forms and records:
   • 1040/1120/1065 prior year, W-2, 1099, K-1, W-3, 1096
   • bank/brokerage ledgers, payroll, general ledger, balance sheet, asset transfer docs
5. Determine whether filing is a final short-period return and define reporting cutoff date.
6. Confirm whether any extension request is already filed or still possible [VERIFY].

Output Structure / Process

1) Intake and status setup

Use this opening block to anchor the filing.

Field