IRS Form 15107 – IRS Forms, Instructions, Pubs 2026 – Dealing with the taxes of a deceased loved one can be overwhelming, especially when the IRS gets involved. If you’ve received a notice from the Internal Revenue Service requesting details about a deceased taxpayer, you’re likely dealing with IRS Form 15107. This form, officially titled “Information Request for a Deceased Taxpayer,” helps the IRS resolve any outstanding tax issues for someone who has passed away. In this comprehensive guide, we’ll cover everything you need to know about Form 15107, including its purpose, how to fill it out, and submission tips. Whether you’re an executor, surviving spouse, or personal representative, understanding this form can make the process smoother.
As of February 2026, the form remains unchanged from its September 2017 revision, based on the latest IRS publications. You can download the official PDF here: https://www.irs.gov/pub/irs-pdf/f15107.pdf.
What Is IRS Form 15107?
IRS Form 15107 is a one-page document used by the IRS to gather essential information about a deceased taxpayer. It’s not a tax return but rather an information request form that helps the agency update records, resolve account discrepancies, or process estate-related tax matters. The form collects details like dates of birth and death, residence information, and estate assets to ensure accurate handling of the decedent’s tax obligations.
This form is typically sent alongside IRS Notice LP60, which notifies recipients that the IRS has received information about the taxpayer’s death and needs additional details to close out any tax issues. It’s important to respond promptly to avoid delays in estate settlement or potential penalties.
When and Why Does the IRS Send Form 15107?
The IRS issues Form 15107 when they learn of a taxpayer’s death—often through Social Security Administration records or other notifications—and need to verify or update tax accounts. Common scenarios include:
- Unresolved tax liabilities or refunds for the deceased.
- Estate tax considerations, especially if assets exceed certain thresholds.
- Verification for joint returns involving a surviving spouse.
If you receive LP60 Notice, it will include Form 15107 and instruct you to complete it within 30 days. Ignoring this could lead to complications, such as holds on refunds or additional inquiries. Note that this form is separate from filing a final tax return (Form 1040) for the deceased, which may also be required.
Step-by-Step Guide to Filling Out IRS Form 15107
Filling out Form 15107 is straightforward, as it’s designed to collect basic information without complex calculations. Here’s a breakdown of each section based on the official form layout:
- Taxpayer’s Name and Address: Enter the full name and last known address of the deceased taxpayer, including number, street, city, state, and ZIP code. This is pre-filled if sent by the IRS but verify for accuracy.
- Date of Birth (Line 1): Provide the deceased’s birth date in MM/DD/YYYY format.
- Date of Death (Line 2): Enter the date of death in the same format.
- County and State of Residence Prior to Death (Line 3): Specify the county and state where the taxpayer lived before passing.
- County and State Where Taxpayer Died (Line 4): Note the location of death, which may differ from residence.
- Surviving Spouse’s Information (Line 5):
- a. Name
- b. Telephone number
- c. Address (full details)
- Legal Executor or Personal Representative’s Information (Line 6):
- a. Name
- b. Telephone number
- c. Address
- Probate Estate (Line 7): Check “Yes” or “No” if a probate estate has been opened. If yes, provide:
- a. Court location
- b. Docket number
- List of Assets (Line 8): Detail all assets owned by the decedent at death, such as bank accounts, stocks, bonds, real estate, or personal property. Include items in trusts created by the decedent. Be thorough but concise.
The form allows you to provide this information by phone instead, using the number on the attached letter. Always enclose a copy of the death certificate if available.
Required Attachments and Supporting Documents
Along with the completed form, attach:
- A copy of the death certificate (highly recommended, even if not mandatory).
- Any relevant probate documents if applicable.
If you’re responding on behalf of the estate, you may need to include proof of your authority, such as letters testamentary.
How to Submit IRS Form 15107?
Return the completed form and attachments in the provided envelope from the LP60 Notice. The mailing address is usually the IRS service center that issued the notice, such as in Fresno, CA, or Ogden, UT. Aim to submit within 30 days to avoid follow-up actions.
If you prefer, call the IRS at the number listed on the notice to provide information verbally. Keep a copy of everything for your records.
For additional help:
- Visit www.irs.gov and search for “deceased taxpayer.”
- Contact a Low Income Taxpayer Clinic if eligible.
- Use Form 2848 to authorize a representative to speak on your behalf.
Frequently Asked Questions About IRS Form 15107
1. Who Needs to Fill Out Form 15107?
Typically, the surviving spouse, executor, or personal representative of the estate. Anyone with access to the required information can complete it.
2. What Happens If I Don’t Respond?
The IRS may delay processing the decedent’s tax account, potentially affecting refunds or estate distributions. Respond promptly to avoid issues.
3. Is Form 15107 the Same as Filing a Final Tax Return?
No. This is just an information request. You may still need to file Form 1040 for the year of death.
Where Can I Get More Help?
Check the IRS website for deceased taxpayer resources or call the number on your notice. Professional tax advisors can also assist.
By understanding and completing IRS Form 15107 efficiently, you can help resolve tax matters for your loved one quickly. If you have questions, consult the official IRS resources or a tax professional.