Can I resolve tax debt from a deceased family member?

Resolving a deceased family member's tax debt depends on your relationship and the type of debt. As an executor or personal representative: you're responsible for filing the deceased's final tax return and any unfiled prior returns, paying tax debts from estate assets (not your personal assets), and requesting a prompt assessment (Form 4810) to shorten the assessment period. The estate is liable for the deceased's tax debt, not you personally. However, if estate assets were distributed to heirs before tax debts were paid, the IRS can pursue the recipients (called 'transferee liability') to recover the distributed assets, up to the value they received. As a surviving spouse: if you filed joint returns with the deceased, you remain jointly and severally liable for the joint tax debt. You may qualify for Innocent Spouse Relief if the deceased underreported income or claimed fraudulent deductions. As an heir: you're not personally liable for the deceased's tax debt unless you received assets from the estate (transferee liability). The IRS must prove you received assets and the amount. Options for resolving a deceased person's tax debt: Offer in Compromise (the estate can submit one), installment agreement from estate funds, or negotiation to reduce the debt based on the estate's ability to pay.