Nebraska Statutes 77-2763. Income tax; taxpayer; deceased; return
(1) An income tax return for any deceased individual shall be made and filed by his executor, administrator, or other person charged with the care of his property. A joint or separate final return of a decedent shall be due when it would have been due if the decedent had not died.
Terms Used In Nebraska Statutes 77-2763
- Agent: means a person appointed by a seller to represent the seller before the member states. See Nebraska Statutes 77-2701.05
- Decedent: A deceased person.
- Executor: A male person named in a will to carry out the decedent
- Fiduciary: A trustee, executor, or administrator.
- Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
- Person: means any individual, firm, partnership, limited liability company, joint venture, association, social club, fraternal organization, corporation, estate, trust, business trust, receiver, trustee, syndicate, cooperative, assignee, or other group or combination acting as a unit. See Nebraska Statutes 77-2701.25
- Property: means all tangible and intangible property that is subject to tax under subsection (1) of section 77-2703 and all rights, licenses, and franchises that are subject to tax under such subsection. See Nebraska Statutes 77-2701.27
(2) An income tax return for an individual who is unable to make a return by reason of minority or other disability shall be made and filed by his duly authorized agent, guardian, conservator, fiduciary, or other person charged with the care of his person or property other than a receiver in possession of only a part of the individual’s property.
(3) The income tax return of an estate or trust shall be made and filed by the fiduciary thereof.
(4) If two or more fiduciaries are acting jointly, the return may be made by any one of them.
Source
- Laws 1967, c. 487, § 63, p. 1599.