CATEGORIES
- (1) Negotiating Tax Debt and Payment Arrangements with SARS
- (34)Accounting
- (1)Accounting for Income Tax
- (2)Accounting for Income Tax
- (8)Administration of Estates
- (1)Advisory Services
- (1)Application of tax rates, s6(2) rebates
- (1)Assessed losses
- (4)Audit, Reviews & Other Services
- (9)Blogs
- (8)Capital Gains Tax
- (1)Capital Gains Tax - Individuals Tax
- (1)Capital Gains Tax Implications of Trusts
- (2)Case study: Home office expense
- (1)Case study: Travel allowances
- (1)Company Formations
- (1)Compliance
- (123)Corporate Tax
- (9)Customs and Excise
- (2)Deceased Estate
- (1)Deductions Pre-trade and prepaid expenses
- (1)Deregistration
- (2)Employer and Employee (PAYE and UIF Specific)
- (1)Estate Duty
- (1)Events / Webinars
- (10)Faculty News
- (2)Farming
- (152)Individuals Tax
- (1)Input - Customs Duty
- (3)Interest
- (13)International Tax
- (17)Legislation
- (1)Low interest rate loans and loan subsidies
- (1)Nature of the rights of beneficiaries
- (1)Notional input tax
- (9)Payroll
- (2)Practical Payroll
- (2)Provisional tax (Link with other Taxes)
- (2)SARS Dispute Resolution
- (4)SARS Issues
- (1)Salaried Employees
- (135)Tax Administration
- (2)Tax Administration Part 2B: Resolving Problems with SARS using the Tax Ombud
- (1)Tax Administration Part 3B Dispute Resolution - Objection and appeal
- (3)Tax Update
- (1)Tax implications of loans to trusts
- (1)Tax residence
- (1)Tax returns and payments
- (2)Transfer-Pricing
- (1)Trust Income / Gain Allocations
- (1)Trust types and income allocations
- (6)Trusts
- (72)VAT
- (3)VAT periods
- (1)Wear and tear allowances
- (1)Wills, Estates & Trusts
- (1)Zero Rated
- (1)eFiling
- Show All
Should a Deceased Person’s Income Tax Return be filed?
- 12 October 2023
- Tax Administration
- SARS
When a person dies, the Executor (an appointed person to attend to the administration of the estate of a deceased person) is required to submit a final income tax return for the deceased person, covering the period from the beginning of the tax year up to the date of death.
The tax return must include any taxable income received, as well as any property that is sold for purposes of the deemed disposal of assets for capital gains purposes at the date of death.
If the deceased person is not registered for income tax, has no taxable income, and does not own property to be sold for capital gains purposes at the date of death, the income tax return in the year of death is not required.
The return that must be completed for the deceased person is the same as the personal income tax return used for individuals which is an ITR12.
How to file a tax return on behalf of a deceased person?
An income tax return can be completed and submitted for a deceased person through any of the following channels: eFiling, SARS MobiApp, or at a SARS branch by first making an appointment.To learn more about tax compliance and obligation post-death, please visit SARS's Estates website page.
Source: SARS