Refund entitlement when income is included in another's return: legal representatives may claim refunds for incapacitated taxpayers. Entitlement to refund arises where a person's income is included in another person's total income; the person in whose return the income is included is entitled to claim that refund. A legal representative, trustee, guardian or receiver may claim or receive a refund for the benefit of the person or estate if the person cannot claim due to death, incapacity, insolvency, liquidation or similar cause.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Refund entitlement when income is included in another's return: legal representatives may claim refunds for incapacitated taxpayers.
Entitlement to refund arises where a person's income is included in another person's total income; the person in whose return the income is included is entitled to claim that refund. A legal representative, trustee, guardian or receiver may claim or receive a refund for the benefit of the person or estate if the person cannot claim due to death, incapacity, insolvency, liquidation or similar cause.
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