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In general, a decedent's final individual income tax return is created and submitted in the same way they did it when they were living.

To inform the IRS of the type and value of the omitted item, the disclosure must be sufficient.

You must provide evidence that you filed a tax return if the IRS assumes it doesn't exist because it doesn't have a copy of your return. In the United States, everyone is supposed to prepare and file their own tax returns without the assistance of the government. If you file a combined tax return, your spouse is eligible for an exemption.

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