My 88 year old senile Mother has not filed income tax returns for 12 years. What should I do to correct this?

Question

My 88 year old senile Mother has not filed income tax returns for 12 years. What should I do to correct this?

Answer 1

If she has not been solicited to file by IRS, it is doubtful that there is anything due.  

Answer 2

Check to see if she earned enough to have to file. If she earned under a certain amount and are over retirement age you do not have to file.

Answer 3

To add to Carol's answer, which is the first step:

If she has earned enough income to require filing, then you technically would have to file and pay taxes, penalties and interest for all those years to bring her into compliance.  The IRS can assess tax at any time if a taxpayer has not filed, and they can collect tax up to ten years after assessment.  The IRS is not going to devote money and time to trying to collect from someone who probably would owe them very little anyway.

Realistically, however, filing and paying would probably only be helpful to you or her if she has substantial income and if you were expecting a substantial inheritance.  If her income is not particularly high, I would recommend just sitting on it.

Answer 4

Did she have enough income to be required to file?  If she did, gather up the tax documents and file returns for those years.