When your loved one passes away, the last thing you are probably thinking about is income taxes. But it's both a good idea and possibly legally required to file a final income tax form for someone who died. But you can make this task easier by doing some upfront preparation.

Here are 4 steps to take before filing for your friend or family member.

Determine Who Has Authority

The first step toward filing taxes for a deceased person is to determine who has the authority to do so. If you are the surviving spouse and filing jointly as a married couple, then you generally can do so for their final tax year (if any executor agrees). You will sign the form for yourself and for your spouse (stipulating your signature as "surviving spouse").

If you aren't the spouse, it's usually more complicated. Someone will need to be designated as an executor or agent for the estate. This is usually done through the local court system and authorized by a judge. Many localities offer free forms online to help you get through this step. Consult with an attorney if there are any significant issues.  

Get the Death Certificate

Once you are named an executor or agent by a judge, you should get the death certificate if you haven't already. For nearly everything you will have to do for your loved one, you will need to show proof of their passing. Get at least one original and make a number of copies. Give institutions the copy rather than the original if at all possible. 

Gather Documents

Now it's time to gather tax-related documents. This will include Forms W-2 or 1099 from everyone who paid your loved one as a worker. You should also contact their bank(s), health insurance provider, and brokerage company for tax documents. Each institution will want a copy of the death certificate, so keep it handy. 

If they may itemize their deductions (a prior year tax return will help you know if this is likely), you may also want to contact the mortgage holder, local property tax commission, and any large charities they donated to. These can all provide documentation that will help you itemize deductions. 

Hire a Professional

Finally, work with a professional accountant with experience in tax preparation. Even if you normally do your own taxes, this can be an emotional time and you can benefit from being able to share the task at hand with an objective party.

In addition, a CPA or accountant can help you determine what other documentation you may need to search for and explain how this will change your taxes if you're a surviving spouse. 

While the job of filing taxes for your loved one isn't an enjoyable one, you can reduce stress and make it quicker by following these few guidelines before you begin. For more information, contact companies like Carmines Robbins & Company PLC.