Whose Driver’s License Do You Use for a Deceased Person’s E-Filing?

Handling a deceased person’s tax filing can be complicated, especially when electronic systems require identification like a driver’s license. Since the individual is no longer available to provide their credentials, it raises questions about whose information should be used and how to proceed legally.

Who Is Responsible for Providing Identification

The executor or personal representative of the estate is responsible for providing identification when e-filing a deceased person’s tax return. This individual is designated in the will or appointed by a probate court. If no formal executor exists, the next of kin or a court-appointed administrator takes on the role. The IRS recognizes these individuals as legally responsible for filing the return and submitting required documentation.

Tax software often requests a driver’s license or state-issued ID for verification. Since the deceased cannot provide this, the executor must determine whether the system allows their own credentials or requires the decedent’s last known identification. Some platforms accept the executor’s ID, while others may still request the deceased’s details.

If multiple individuals share authority over the estate, only one should handle the e-filing to avoid discrepancies. The IRS does not require all executors to provide identification, but the one submitting the return must ensure all information aligns with official records.

Using the Deceased’s Information Legally

Using a deceased person’s personal details must comply with IRS regulations. While the IRS does not explicitly require a driver’s license for e-filing, many tax software platforms request it as a security measure. If the decedent’s license is used, it must be valid. Attempting to use an expired or canceled license could result in authentication failures, requiring additional verification or a paper filing.

The IRS allows executors to act on behalf of the deceased but does not automatically permit them to use the deceased’s identification for e-filing. Some tax software may still accept the last known driver’s license number, but if the state DMV has marked it inactive, the system may reject it.

If a refund is due, the IRS may require Form 1310 to confirm the filer’s legal right to claim it. If the executor has been formally appointed by a court, submitting a copy of the appointment documentation may also be necessary. These steps help prevent unauthorized access to the deceased’s tax records.

Alternative Documents if the License Is Unavailable

If a driver’s license or state-issued ID is unavailable, other forms of identification may be accepted. The most commonly used substitute is the deceased’s Social Security number (SSN), which remains the primary identifier for tax purposes. As long as the SSN matches IRS records, the return can typically proceed.

In some cases, a death certificate may be required, especially if the tax software flags the return for further review. A court-appointed executor can also submit a copy of the court order granting authority. This is particularly important when claiming a refund or addressing outstanding tax obligations.

If the deceased was enrolled in the IRS Identity Protection PIN (IP PIN) program, this six-digit number may be required for verification. If the IP PIN is unavailable, the IRS provides a process for retrieving or resetting it, though this may require additional documentation. If e-filing remains problematic due to missing identification, submitting a paper return with supporting documents, such as Form 56 (Notice Concerning Fiduciary Relationship), allows the tax filing to proceed.

Verifying Driver’s License Data During E-Filing

Electronic tax filing systems use multiple identity verification measures to prevent fraud. When a driver’s license is used, the data entered must match exactly with what is on record with the issuing state’s Department of Motor Vehicles (DMV). Even minor discrepancies, such as a missing middle name or incorrect expiration date, can cause verification failures.

State DMVs regularly update their databases, and if a license has been canceled due to death, tax software may automatically reject its use. Some states share data with the IRS, allowing real-time validation of license details. If inconsistencies are detected, the system may prompt the filer to provide alternative information or use a different verification method.

Potential Delays if Credentials Are Invalid

Errors in identity verification can delay processing when e-filing a deceased person’s tax return. If the system rejects the provided driver’s license details due to inconsistencies or inactivity, the return may not be accepted until the issue is resolved. This can be particularly problematic if the executor is unaware the deceased’s license has been canceled by the state DMV, leading to repeated submission failures.

If credentials are deemed invalid, the IRS may require additional documentation to verify the filer’s authority. This can include submitting a paper return along with supporting forms, such as Form 1310 or a court-issued letter of administration. Paper filings take longer to process than electronic submissions, sometimes exceeding six months. If a refund is involved, delays can be even longer, as the IRS conducts additional checks to prevent fraudulent claims. Executors should be prepared to provide alternative verification methods promptly to avoid setbacks.