<div dir="ltr"><div class="gmail_default" style="font-family:arial,sans-serif">This was a low income estate, there was no earned income during the administration and the Executor did not file an income tax return on the advice and counsel of a tax professional. (I make it clear that I am NOT a tax attorney and do not give tax advice.....just enough knowledge to be dangerous). But even if they did, the tax year was 2021. </div><div class="gmail_default" style="font-family:arial,sans-serif"><br></div><div class="gmail_default" style="font-family:arial,sans-serif">I worry that by simply being ignored this could turn into a failure to file, and lead to interest and penalties and problems for the former PR - though it was sent to the Decedent's name (not his estate) care of me (personally) at my office address - not the Law Offices of Brent Williams-Ruth. Bob Q. Smith, in care of Brent Williams-Ruth. </div><div><div dir="ltr" class="gmail_signature" data-smartmail="gmail_signature"><div dir="ltr"><div dir="ltr"><p><b><span style="font-family:"Times New Roman",serif">Brent
Williams-Ruth</span></b><span style="font-family:"Times New Roman",serif"> (pronouns: he/him)<br>
<i>Attorney-At-Law</i></span></p><p><b><span style="font-family:"Times New Roman",serif">Law
Offices of Brent Williams-Ruth, </span></b><b><span style="font-family:"Times New Roman",serif"><font size="1">a division of BWR Consulting, PLLC</font></span></b><b><span style="font-family:"Times New Roman",serif"></span></b></p><p><b><span style="font-family:"Times New Roman",serif">Physical Address: 500 S 336th Street, Suite 214; Federal
Way, WA 98003</span></b><span style="font-family:"Times New Roman",serif"></span></p><p><b><span style="font-family:"Times New Roman",serif"><font color="#ff0000">**EFFECTIVE IMMEDIATELY**</font> All mail sent through the USPS should be sent to the following address: </span></b><b><span style="font-family:"Times New Roman",serif">PO BOX 3319; Federal Way, WA 98063 </span></b></p><p><span style="font-family:"Times New Roman",serif">Office/Scheduling
Phone:<span style="color:#004080"> </span><font color="#ff0000">(253) 285-7751</font></span></p><p><span style="font-family:"Times New Roman",serif">Direct:<font color="#ff0000"> (253) 285-7453</font></span></p><p>
</p><p><span style="font-family:"Times New Roman",serif"><a href="mailto:Brent@Williams-RuthLaw.com" target="_blank">e-mail</a> / <a href="http://www.williams-ruthlaw.com/" target="_blank">website</a> /</span><span style="font-size:9.5pt;font-family:"Times New Roman",serif"> </span><span style="font-family:"Times New Roman",serif"><a href="http://www.facebook.com/bwrlaw" target="_blank"><span style="font-size:9.5pt">facebook</span></a></span><span style="font-size:9.5pt;font-family:"Times New Roman",serif"> / </span><span style="font-size:12.0pt;font-family:"Times New Roman",serif"></span></p></div></div></div></div><br></div><br><div class="gmail_quote"><div dir="ltr" class="gmail_attr">On Tue, Jan 24, 2023 at 2:38 PM Claudia A Gowan <<a href="mailto:claudia@cagowanlaw.com">claudia@cagowanlaw.com</a>> wrote:<br></div><blockquote class="gmail_quote" style="margin:0px 0px 0px 0.8ex;border-left:1px solid rgb(204,204,204);padding-left:1ex"><div class="msg-1831830133291516181">
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<p class="MsoNormal">Brent, did the estate file a final form 1040 for the decedent?<u></u><u></u></p>
<p class="MsoNormal"><u></u> <u></u></p>
<p class="MsoNormal">This is such a pain because technically, if Wells Fargo sent the 1099 to the IRS, the decedent had income in that amount – which is over the required amount for filing an income tax return amount. But the estate is long closed and the form
1040, if one was filed, has probably long since been processed. Plus of course, the debt was discharged in a year well after death, which raises another series of questions about any filing requirement, e.g. if you were to file a tax return for the 627.00,
for whom would it be filed, the estate for the calendar year of the discharged debt or would it be for the decedent who incurred the debt (all when the PR has already been discharged)?
<u></u><u></u></p>
<p class="MsoNormal"><u></u> <u></u></p>
<p class="MsoNormal">And of course, the PR is not going to want to file anything…<u></u><u></u></p>
<p class="MsoNormal"><u></u> <u></u></p>
<p class="MsoNormal">Excuse my ramblings but I would be scratching my head over what to do on this one.<u></u><u></u></p>
<p class="MsoNormal"><u></u> <u></u></p>
<p class="MsoNormal">Best, Claudia<u></u><u></u></p>
<p class="MsoNormal"><span style="color:rgb(31,56,100)"><u></u> <u></u></span></p>
<p class="MsoNormal"><span style="color:rgb(31,56,100)"><u></u> <u></u></span></p>
<p class="MsoNormal"><b><i><span lang="ES" style="font-size:12pt;font-family:ParkAvenue;color:rgb(31,56,100)">Claudia A. Gowan<u></u><u></u></span></i></b></p>
<p class="MsoNormal"><b><i><span lang="ES" style="color:rgb(31,56,100)"><u></u> <u></u></span></i></b></p>
<p class="MsoNormal" style="line-height:9pt"><b><span lang="ES" style="color:rgb(31,73,125)">Claudia A. Gowan, PLLC<u></u><u></u></span></b></p>
<p class="MsoNormal"><b><span style="color:rgb(31,73,125)">2212 Queen Anne Avenue No., # 338 (Mailing only)<u></u><u></u></span></b></p>
<p class="MsoNormal"><b><span style="color:rgb(31,73,125)">Seattle, WA 98109<u></u><u></u></span></b></p>
<p class="MsoNormal"><b><span style="color:rgb(31,73,125)">(206) 443-2733 (T)<u></u><u></u></span></b></p>
<p class="MsoNormal"><b><span style="color:rgb(31,78,121)"><a href="mailto:claudia@cagowanlaw.com" target="_blank"><span style="color:rgb(31,78,121)">claudia@cagowanlaw.com</span></a>
<u></u><u></u></span></b></p>
<p class="MsoNormal"><span style="color:rgb(31,56,100)"><u></u> <u></u></span></p>
<p class="MsoNormal"><b><u><span style="color:rgb(31,78,121)"><a href="http://www.seattletrustsandestates.com/" target="_blank"><span style="color:rgb(5,99,193)">www.seattletrustsandestates.com</span></a></span></u></b><span style="color:rgb(31,56,100)"><u></u><u></u></span></p>
<p class="MsoNormal"><u></u> <u></u></p>
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<p class="MsoNormal"><b>From:</b> <a href="mailto:wsbapt-bounces@lists.wsbarppt.com" target="_blank">wsbapt-bounces@lists.wsbarppt.com</a> <<a href="mailto:wsbapt-bounces@lists.wsbarppt.com" target="_blank">wsbapt-bounces@lists.wsbarppt.com</a>>
<b>On Behalf Of </b>Brent Williams-Ruth<br>
<b>Sent:</b> Tuesday, January 24, 2023 2:08 PM<br>
<b>To:</b> WSBA Probate & Trust Listserv <<a href="mailto:WSBAPT@lists.wsbarppt.com" target="_blank">WSBAPT@lists.wsbarppt.com</a>><br>
<b>Subject:</b> [WSBAPT] 1099-C Cancellation of Debt<u></u><u></u></p>
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<p class="MsoNormal"><u></u> <u></u></p>
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<p class="MsoNormal"><span style="font-family:Arial,sans-serif">Mighty Brain Trust - <u></u><u></u></span></p>
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<p class="MsoNormal"><span style="font-family:Arial,sans-serif"><u></u> <u></u></span></p>
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<p class="MsoNormal"><span style="font-family:Arial,sans-serif">Today I received a 1099-C for the cancellation of debt from a Wells Fargo credit card. <u></u><u></u></span></p>
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<p class="MsoNormal"><span style="font-family:Arial,sans-serif"><u></u> <u></u></span></p>
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<p class="MsoNormal"><span style="font-family:Arial,sans-serif">This debt was never presented as a creditor claim. The amount is $627.47. <u></u><u></u></span></p>
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<p class="MsoNormal"><span style="font-family:Arial,sans-serif"><u></u> <u></u></span></p>
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<p class="MsoNormal"><span style="font-family:Arial,sans-serif">The estate closed under regular process - Decl of Completion - on January 20, 2022. The creditor period expired on August 14, 2021. <u></u><u></u></span></p>
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<p class="MsoNormal"><span style="font-family:Arial,sans-serif"><u></u> <u></u></span></p>
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<p class="MsoNormal"><span style="font-family:Arial,sans-serif">Other than providing this information to the former Executor - I am open to guidance as to how to respond. It was reported as discharged on July 2, 2022. More than a year and a half after death. <u></u><u></u></span></p>
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<p class="MsoNormal"><span style="font-family:Arial,sans-serif"><u></u> <u></u></span></p>
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<p class="MsoNormal"><span style="font-family:Arial,sans-serif">Thank you. <u></u><u></u></span></p>
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<p><b><span style="font-family:"Times New Roman",serif">Brent Williams-Ruth</span></b><span style="font-family:"Times New Roman",serif"> (pronouns: he/him)<br>
<i>Attorney-At-Law</i></span><u></u><u></u></p>
<p><b><span style="font-family:"Times New Roman",serif">Law Offices of Brent Williams-Ruth, </span></b><b><span style="font-size:7.5pt;font-family:"Times New Roman",serif">a division of BWR Consulting, PLLC</span></b><u></u><u></u></p>
<p><b><span style="font-family:"Times New Roman",serif">Physical Address: 500 S 336th Street, Suite 214; Federal Way, WA 98003</span></b><u></u><u></u></p>
<p><b><span style="font-family:"Times New Roman",serif;color:red">**EFFECTIVE IMMEDIATELY**</span></b><b><span style="font-family:"Times New Roman",serif"> All mail sent through the USPS should be sent to the following address: PO BOX 3319; Federal Way, WA
98063 </span></b><u></u><u></u></p>
<p><span style="font-family:"Times New Roman",serif">Office/Scheduling Phone:<span style="color:rgb(0,64,128)"> </span><span style="color:red">(253) 285-7751</span></span><u></u><u></u></p>
<p><span style="font-family:"Times New Roman",serif">Direct:<span style="color:red"> (253) 285-7453</span></span><u></u><u></u></p>
<p><span style="font-family:"Times New Roman",serif"><a href="mailto:Brent@Williams-RuthLaw.com" target="_blank">e-mail</a> / <a href="http://www.williams-ruthlaw.com/" target="_blank">website</a> /</span><span style="font-size:9.5pt;font-family:"Times New Roman",serif"> </span><span style="font-family:"Times New Roman",serif"><a href="http://www.facebook.com/bwrlaw" target="_blank"><span style="font-size:9.5pt">facebook</span></a></span><span style="font-size:9.5pt;font-family:"Times New Roman",serif"> / </span><u></u><u></u></p>
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