Decedents

WHC cases may be created if wages are reported for the taxpayer's SSN more than 24 months after the date of death. For Outcome 2 and Outcome 3 cases, the date of death is displayed on the WHCS Taxpayer Summary screen. It can also be found using IDRS Command Code INOLES.

Decedents' wages are generally reported on Form 1041, U.S. Income Tax Return for Estates and Trusts.

If you are contacted by a third party representing the decedent, determine whether the wages reported belong to the decedent.

If the wages belong to the decedent, input TC 972 with disposition code "ERR" to IDRS and WHCS.

Wages reported more than 24 months after the taxpayer's date of death may be an indication of identity theft.

If you are contacted by the taxpayer and you determine that they are not the true owner of the SSN,

follow general procedures for working responses and redeterminations.