Executor

The term “executor” includes the executor, personal representative, or administrator of the decedent’s estate. If no executor is appointed, qualified, and acting in the United States, every person in actual or constructive possession of any of the decedent’s property is considered an executor and must file a return.

Executors must provide documentation proving their status. Documentations will vary but may include documents such as certified copies of wills or court orders designating the executor(s). Statements by executors attesting to their status are insufficient.