File ITR for Deceased Parent: Know How to Register as Legal Heir
Filing the Income Tax Return is the responsibility of every eligible taxpayer. But what if the taxpayer has passed away? Can their legal heir still file their ITR? Many people do not know that income tax still needs to be filed even after a person has passed away. If your parent has died but had some income in the same financial year, their tax return must still be filed. However, to do this, you need to prove your relationship with the deceased person and that you are actually their legal heir. Let us understand how we can file an ITR and claim a refund for a deceased parent.
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Obtain Proof
As discussed earlier, you need to get proof of being a legal heir of the deceased person before filing the ITR. You can get this proof from the Municipal corporation office or the tehsildar by submitting an application form along with a death certificate, Identity Proof, address proof and documents. After paying a fee and completing the verification process, you will get a certificate within 2-3 weeks.
Register as Legal Heir
After obtaining the legal heir certificate, you need to register yourself at the income tax portal as a legal heir. Here is how you can do it:
- Step 1: Go to the income tax portal and log in to your account.
- Step 2: Click on Authorised Partner and Click on “Register as Representative“.
- Step 3: Click on “Create New Request“.
- Step 4: Choose the option for “Deceased (legal heir)” and submit the required documents.
- Step 5: Click on “Proceed” and “Verify the Request“.
Once your registration gets approval from the income tax department, you can file ITR for your deceased parent.
Required Documents to file ITR
The legal heir must have the following documents to file ITR on behalf of the deceased person:
- PAN Card of the deceased.
- Death Certificate.
- Self-attested PAN card copy of the legal heir.
- Legal Heir Certificate
- Your bank details where any refund should be credited.
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Key Things to Note while Filing ITR
When you are filing the ITR on behalf of your deceased parent as a legal heir, you must note a few things:
- If TDS was deducted during your parents’ lifetime, you are eligible to claim a refund while filing their return.
- You must report all income earned from April 1 up to the date of the death of your parent. The income will be taxable in your hands as their legal heirs.
- In case the bank account of the deceased is no longer active, you can request the tax refund to be reissued to your own verified bank account.
- Always keep all original documents, such as the death certificate, legal heir proof, and ID documents, as they may be required for verification.
- You do not need to separately communicate with the tax department if you have already registered yourself as a legal heir on the e-filing portal.
The steps are easy, but still, if you are confused or cannot handle things during an emotional time, it is best to consult a tax expert to make the process easy and smooth.
