Legal and Financial Protection
What if the deceased owed back taxes to the IRS?
Short answer
The IRS is a priority creditor — estate taxes and back taxes are paid before most other creditors. The estate is responsible, not you personally (unless you were a joint filer for those years). The IRS has a process for estate tax…
What this usually means
The IRS is a priority creditor — estate taxes and back taxes are paid before most other creditors. The estate is responsible, not you personally (unless you were a joint filer for those years). The IRS has a process for estate tax claims and may negotiate payment plans with the estate. An estate attorney or CPA can handle IRS communications on behalf of the estate.
What to do next
- Start the PathAfter checklist for situation-aware first steps.
- Find California county phone numbers for coroner, vital records, and local offices.
- Open the First 72 Hours Call Log before making calls.
- Open the Documents to Find Checklist when you are ready for paperwork.