Delaware Code Title 30 Sec. 1163 – Returns by fiduciaries
An income tax return for:
(1) Any deceased individual shall be made and filed by an executor, administrator or other person charged with the care of the decedent‘s property. A joint or separate final return of a decedent shall be due when it would have been due if the decedent had not died;
(2) An individual who is unable to make a return by reason of minority, or other disability, shall be made and filed by a duly authorized agent, guardian, fiduciary or other person charged with the care of the individual’s person or property, other than a receiver in possession of only a part of the individual’s property;
(3) An estate or trust shall be made and filed by the fiduciary thereof;
(4) Two or more fiduciaries acting jointly, may be made by any 1 of them.
30 Del. C. 1953, § ?1163; 57 Del. Laws, c. 737, § ?1; 70 Del. Laws, c. 186, § ?1;
Terms Used In Delaware Code Title 30 Sec. 1163
- Decedent: A deceased person.
- Executor: A male person named in a will to carry out the decedent
- Fiduciary: A trustee, executor, or administrator.
- Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
- Person: means and includes an individual, a trust, estate, partnership, association, company or corporation. See Delaware Code Title 30 Sec. 502
- Tax: shall be deemed also to refer to license fees imposed under Part III of this title. See Delaware Code Title 30 Sec. 502