When a taxpayer passes away, the Internal Revenue Service may request information to help reconcile issues with his or her tax account. The IRS does this by sending an information request, known as an LP60 notice, to the taxpayer’s last known address along with IRS Form 15107.
In this article, we’ll walk through IRS Form 15107, including:
- How to complete IRS Form 15107
- How to file IRS Form 15107
- Frequently asked questions
Let’s start with a step by step walkthrough of this tax form.
Table of contents
How do I complete IRS Form 15107?
This one-page tax form is very straightforward to complete. In fact, the Internal Revenue Service doesn’t provide form instructions for this particular form, like they normally do.
We’ll walk through this tax form, step by step.
Top of form
Above Line 1, enter the name and most recent address of the deceased person. This should include the following information:
- Street number
- Street name
- City or town
- ZIP code
Line 1: Taxpayer’s date of birth
Enter the decedent’s date of birth in YYYYMMDD format.
Line 2: Taxpayer’s date of death
Enter the decedent’s date of death as it appears on his or her death certificate.
Line 3: County and state of residence prior to death
In Line 3, enter the county and state where the deceased taxpayer lived immediately prior to his or her death. This should match the information you entered at the top of the form, unless special circumstances apply.
Line 4: County & state in which the taxpayer died
Enter the county and state where the taxpayer passed away.
Line 5: Surviving spouse information
If the deceased person had a surviving spouse, then enter the following information
Line 6: Legal executor or personal representative information
If there is an executor or personal representative that is named in the late taxpayer’s estate planning documents, then list that person’s
- Telephone number
- Address, including city, state, and zip code
Line 7: Has probate been opened for decedent?
Answer whether or not a probate estate has been opened for the decedent’s estate. If so, then list the probate court location and docket number as well.
Line 8: List of decedent’s assets
Provide a list of the deceased taxpayer’s assets on the date of death. This can include any of the following:
- Bank accounts or accounts from other financial institutions
- Investments, such as stocks, bonds, or mutual funds
- Real estate holdings
- Personal property
- Closely held business interests
Include everything the decedent owned, regardless of whether they owned it directly or in a trust created by the decedent.
Submitting your completed IRS Form 15107
Generally speaking, you should submit your completed Form 15107, along with a copy of the death certificate, to the IRS service center that sent you the LP60 notice.
What is an LP60 Notice?
When the IRS is attempting to reconcile the tax account on behalf of a deceased taxpayer, they may send an information request to the taxpayer’s last known address. This information request is known as an LP60 notice.
The LP60 notice usually will contain the following information:
- Notice date
- Case reference number
- Contact phone number
At the bottom of the LP60 notice is a detachable stub. This stub, which may contain the decedent’s Social Security number or other federal tax ID numbers, is the form that you should submit, with the completed Form 15107, in the envelope provided.
Watch this instructional video for a step by step tutorial on responding to an IRS information request on behalf of a deceased taxpayer.
Frequently asked questions
You do not have to complete this tax form. If you prefer, you may call the telephone number at the top of the letter that you received from the Internal Revenue Service. This letter is known as an LP60 Notice.
Surviving family members may receive an IRS notice, known as an LP60 notice, requesting additional taxpayer information for a decedent. This may be because the decedent owed back taxes, was owed a tax refund, or had another tax matter the IRS is trying to resolve.
Where can I find IRS Form 15107?
You can obtain a copy of this tax form from the IRS website. For your convenience, we’ve attached the latest version of IRS Form 15107 just below.
If you prefer the Spanish version, select the second file below.