1. Introduction: What is Form 15107?

IRS Form 15107, officially titled Information Request for a Deceased Taxpayer, is an administrative inquiry questionnaire published by the Internal Revenue Service (IRS). It is governed by the Small Business/Self-Employed (SB/SE) Collection Division and Automated Collection System (ACS) operations.

This form is not an income tax return. Instead, the IRS sends Form 15107 enclosed with Notice LP60 to surviving family members, executors, estate administrators, or surviving spouses. When IRS computer records indicate that a taxpayer with an unresolved tax balance or unfiled tax return has passed away, Form 15107 is used to collect essential facts about the decedent, their date of death, probate court status, and assets left behind.

2. Purpose of the Form: Why Does Form 15107 Exist?

When an individual passes away with unresolved federal tax issues, the IRS does not automatically erase the tax account. However, under federal law, the IRS can generally only collect a deceased person’s unpaid tax liabilities from the assets belonging to their estate, rather than from surviving family members personally.

Because the IRS often receives third-party death reports or returned mail without official probate details, it issues Notice LP60 and Form 15107 to establish the facts. The form solves several critical administrative and legal challenges:

Determining Estate Solvency: It helps the IRS find out whether the decedent left behind an estate with assets (such as real estate, bank accounts, or investments) that can satisfy the tax balance.
Closing Uncollectible Accounts: If the taxpayer passed away with no probate estate and no assets, submitting Form 15107 allows the IRS to close the account as uncollectible, permanently stopping collection notices and phone calls to grieving relatives.
Identifying Legal Representatives: It informs the IRS of the appointed executor, personal representative, or surviving spouse authorized to discuss the decedent’s tax affairs.

3. Who Needs to File This Form?

Form 15107 is an inquiry-driven document that you only complete if you receive an official notice from the IRS. You should complete and submit Form 15107 if:

You received IRS Notice LP60 requesting information about a deceased family member or acquaintance.
You are a court-appointed executor, administrator, or personal representative managing the estate of a deceased taxpayer who has pending tax matters.
You are a surviving spouse responding to an inquiry regarding your late partner’s separate or joint tax obligations.
You are a trustee of a revocable living trust established by the decedent that held property at the time of death.

4. Who Is Exempt / Not Required to File?

Many individuals managing the affairs of a deceased relative will never need to handle Form 15107. You are exempt or not required to submit it under the following conditions:

No IRS Notice Received: If the deceased taxpayer’s accounts were settled and you never received Notice LP60, you do not file this form.
Verbal Resolution by Phone: Notice LP60 explicitly permits recipients to provide the requested information over the telephone. If you call the IRS contact number printed on your letter and provide the death details verbally, you do not need to file the paper form.
Claiming a Deceased Taxpayer’s Refund: If the IRS owes the deceased taxpayer a refund and you are seeking to claim it, do not use Form 15107. You must file Form 1310 (Statement of Person Claiming Refund Due a Deceased Taxpayer) instead.
Living Taxpayers: Individuals managing their own personal tax accounts have no involvement with Form 15107.

5. When to File: Deadlines and Frequency

Form 15107 is an event-based response document rather than an annual recurring filing. It is completed only once in response to an IRS inquiry.

The response deadline is printed directly on your Notice LP60, which is typically 30 calendar days from the date of the notice. Responding promptly is critical: if the IRS receives no response, automated collection systems may continue issuing letters, contact other relatives, or file formal claims against estate property in local probate court. If you need extra time to obtain death certificates or probate docket numbers, call the telephone number listed on Notice LP60 before the 30 days expire.

6. Where and How to File

The IRS provides multiple flexible methods for family members and personal representatives to submit Form 15107:

Online Submission Portal (Recommended): The IRS maintains a dedicated online tool for Notice LP60 on its official website. You can verify your notice, enter your Case Reference Number, and complete Form 15107 digitally from your computer or smartphone.
Submission by Mail: Complete the paper form, attach the detachable notice stub from Notice LP60, enclose a photocopy of the death certificate, and mail it in the return envelope provided.
Mailing Address: If you misplaced the return envelope, mail Form 15107 to the designated IRS address as per instructions printed in the top left corner of your Notice LP60 (typically an IRS Automated Collection System campus in Cincinnati, Fresno, Kansas City, or Philadelphia).
Telephone Response: You can call the direct phone number listed on your Notice LP60 to provide the answers directly to an IRS representative.

7. Step-by-Step Instructions to Fill Form 15107

Form 15107 is a concise, single-page questionnaire containing nine specific questions. The table below outlines each numbered item on the form.

Line Item	Item Name	Required Information & Instructions
Header	Case Identification	Date received by IRS, taxpayer name, and residential street address prior to death.
Line 1	Date of Birth	Taxpayer’s date of birth (MM/DD/YYYY).
Line 2	Date of Death	Exact date the taxpayer passed away (MM/DD/YYYY).
Line 3	Reference & Tax ID	Case Reference Number from Notice LP60 and taxpayer’s SSN or ITIN.
Lines 4 & 5	Residence & Death Location	County and state of residence prior to death, and county and state where death occurred.
Line 6	Surviving Spouse Info	Surviving spouse’s full legal name, telephone number, and current mailing address.
Line 7	Executor / Representative	Legal executor’s or personal representative’s name, phone number, and address.
Line 8	Probate Estate Status	Checkbox for Yes/No if probate opened; if Yes, provide court location and docket number.
Line 9	Asset Listing	Itemized list of assets owned at death (bank accounts, real estate, stocks, trusts).

Lines 1 through 5: Decedent Details and Identification

Enter the decedent’s date of birth and date of death. On Line 3, enter the Case Reference Number printed on your Notice LP60 (which typically begins with a 0 or 1) and the decedent’s Social Security Number. On Lines 4 and 5, record the county and state where the decedent lived prior to passing away, as well as the county and state where they died.

Lines 6 and 7: Surviving Spouse and Legal Representative

If the decedent was married at the time of death, enter the surviving spouse’s name, telephone number, and current address on Line 6. On Line 7, enter the contact information for the court-appointed executor, administrator, or personal representative. If no formal executor has been appointed by a court, list the primary family member handling final affairs.

Line 8: Probate Proceedings

Indicate whether a formal probate estate has been opened in local court:

If No, check the “No” box. This informs the IRS that no formal court estate administration is underway.
If Yes, check the “Yes” box and provide the specific court location (county and state court name) and the official probate docket case number.

Line 9: Assets Owned at Date of Death

Regardless of whether probate was opened, you must list all assets owned by the decedent on the date of death. This includes checking and savings accounts, brokerage accounts, real estate, vehicles, and assets held in a revocable living trust. If the decedent passed away with zero assets or had debts exceeding their assets, state clearly that the estate is insolvent.

Enclosing the Death Certificate

At the bottom of the form, you are instructed to enclose a copy of the official death certificate. Always send a clear photocopy; never mail an original certified death certificate, as the IRS does not return submitted documents.

8. Required Documents and Information Needed Before Filling

Before completing Form 15107, compile the following records:

The original Notice LP60 received from the IRS (containing the Case Reference Number).
A clear photocopy of the decedent’s official death certificate.
Letters Testamentary, Letters of Administration, or court probate appointment documents (if applicable).
Probate court name and docket case number (if a probate case was filed).
A date-of-death financial summary showing bank account balances, vehicle titles, and real estate deeds.
A signed Form 2848 (Power of Attorney) or Form 56 (Notice Concerning Fiduciary Relationship) if an attorney represents the estate.

9. Common Mistakes to Avoid

Handling tax notices after the loss of a loved one can be stressful. Avoid these frequent mistakes:

Paying the Tax Debt with Personal Funds: Family members and executors frequently panic and pay the decedent’s tax debt out of their own personal savings. Unless you signed a joint tax return as a spouse, you are not personally liable for a relative’s separate tax debt. The debt belongs strictly to the decedent’s estate.
Ignoring Notice LP60: Tossing the notice aside guarantees that the IRS will continue sending letters, calling family members, or searching for estate assets. Submitting Form 15107 allows the IRS to update its records and close uncollectible cases.
Mailing Original Documents: Never send original death certificates, wills, or court decrees. The IRS scans paper documents into electronic files and shreds physical copies. Send photocopies only.
Confusing Form 15107 with Form 1310: Form 15107 is an informational inquiry used to resolve tax debts or unfiled returns. If the IRS owes the deceased person a refund, you must file Form 1310 to claim the refund check.
Omitting the Case Reference Number: If responding online or by mail, omitting the Case Reference Number prevents IRS systems from matching your response to the correct deceased taxpayer file.

10. Penalties for Non-Filing or Errors

The legal and financial rules governing deceased taxpayer inquiries provide significant protection for surviving relatives:

No Personal Tax Penalties for Relatives: Form 15107 is an informational request. Surviving family members face zero personal fines or civil tax liabilities if they fail to return the form, because debts are not inherited under federal law.
Fiduciary Liability Risks (31 U.S.C. Section 3713): If a court-appointed executor receives notice of an IRS tax debt and distributes estate funds to heirs before paying the federal tax claim, the executor can be held personally liable for the unpaid tax up to the value of the distributed assets.
Continued Collection Inquiries: Failing to return the form means the IRS will continue collection actions, potentially filing tax claims against estate bank accounts or placing liens on estate real estate.
False Statements Penalties: Knowingly providing fraudulent asset details or falsifying death information on a federal inquiry is a crime punishable under 18 U.S.C. Section 1001.

11. Related Forms or Schedules

Form 15107 operates within a specialized collection of IRS decedent and fiduciary forms:

Notice LP60: Information Request for a Deceased Taxpayer (the triggering letter).
Form 1310: Statement of Person Claiming Refund Due a Deceased Taxpayer.
Form 56: Notice Concerning Fiduciary Relationship (used to notify the IRS of an executor appointment).
Form 1040: Final U.S. Individual Income Tax Return (filed for the year of death).
Form 1041: U.S. Income Tax Return for Estates and Trusts.
Form 706: United States Estate (and Generation-Skipping Transfer) Tax Return.
Form 4506-T: Request for Transcript of Tax Return.
Form 2848: Power of Attorney and Declaration of Representative.

12. Frequently Asked Questions (FAQs)

1. Am I personally responsible for paying a deceased relative’s back taxes?

No. Under federal law, surviving family members do not inherit tax debt. The IRS can only collect unpaid taxes from the assets belonging to the decedent’s estate. If the deceased person had no assets or left an insolvent estate, the debt generally goes unpaid and is written off by the IRS.

2. Does a surviving spouse have to pay the deceased spouse’s taxes?

If you filed joint tax returns with your deceased spouse, both spouses are jointly and severally liable, meaning the IRS can collect the tax from the surviving spouse. However, if the tax debt was from a year when your spouse filed separately or before you were married, you are not personally liable.

3. What happens if the deceased person died with no assets or money?

If the decedent died without assets, you should complete Form 15107, explain on Line 9 that the estate is insolvent with zero assets, and attach a copy of the death certificate. The IRS will update its computer files and close the account as uncollectible.

4. What is the difference between Form 15107 and Form 1310?

Form 15107 is an inquiry response form used to resolve unpaid taxes or unfiled returns for a decedent. Form 1310 is a refund claim form used by an executor or surviving family member to claim a tax refund check that the IRS owes to the deceased person.

5. Can I complete Form 15107 online?

Yes. The IRS provides an official online version of Form 15107 on its website at its dedicated LP60 webpage. You will need the Case Reference Number from your letter to complete the online submission.

6. What if I am not the executor of the estate?

You can still complete Form 15107. Simply answer the questions to the best of your knowledge, provide the name and contact details of the court-appointed executor on Line 7 (if known), and return the form to the IRS.

13. Conclusion: Key Takeaways

IRS Form 15107 is an essential administrative tool that helps the IRS resolve the tax affairs of a deceased taxpayer. If you receive Notice LP60, remember that family members do not inherit federal tax debts; the IRS simply needs verified records to determine if an estate exists to settle the account.

By providing the date of death, probate status, and an accurate date-of-death asset summary—either online, by mail, or over the phone—you can close the IRS inquiry, protect estate fiduciaries from improper distributions, and prevent further collection notices from arriving at your home.

IRS Form 15107 Guide: Deceased Taxpayer Information Rules