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deceased persons " Final Return "


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I am completing a FINAL RETURN for a deceased person and am also doing a separate return for RIGHTS and THINGS  , which I will complete by hand .  I have two questions :

1. in the section that asks what type of return for year of death ..... what is DECEASED TAXPAYER NEXT YEAR (MEMO) mean ?

2.where do you enter "yes" to the question  "Did you file optional returns ..... (yes/no) ; in the Final return or the optional return ?


Thank you

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