Survivor Tax Filing Simplification Act

Summary#

This bill directs the Secretary of the Treasury, working with the Commissioner of the Social Security Administration (SSA), to set up an online Survivor Tax Portal within 12 months of enactment. The portal is to help surviving spouses and appointed estate executors prepare and file certain tax returns, including estate tax returns, joint returns under IRC section 6013(a)(3), and returns for surviving spouses. Features must include clear guidance (checklists, pre-filled forms, and status updates), secure upload of legal documents, integration of death data from the SSA, identity verification and privacy safeguards, and other features the Treasury and SSA find appropriate. The bill also requires a one-page instructional guide about the portal posted online and attached to any Form SSA-1099 issued after the guide is published. The Treasury must set performance goals for the portal, including resolving inquiries within 45 days, and may issue regulations to implement the portal.

The bill also creates a grant program, to be set up within 12 months, to help States improve recordkeeping and reporting of death information to the SSA. Grants should be prioritized for States whose activities increase the efficiency of the Survivor Tax Portal. The Treasury, in consultation with the SSA Commissioner, may issue regulations for the grant program.

What it means for you#

  • Surviving spouses and estate executors would have a dedicated online tool to help prepare and file specified tax returns. The portal would offer guidance, pre-populated forms, status tracking, and secure document upload.
  • The portal must use SSA death information and include identity checks and privacy protections.
  • The Treasury and SSA must publish a one-page guide about the portal; SSA will attach that guide to future Form SSA-1099 mailings.
  • States may get grants to improve how they record and report deaths, which could make the portal work better.
  • The portal and the grant program are required to be established within 12 months of enactment.

Expenses#

No publicly available information on funding levels, appropriations, or estimated costs appears in the bill text. The bill creates a grant program but does not specify dollar amounts or funding sources. There are no cost estimates or budget details in the provided text.

Proponents' View#

The bill states its purpose is to assist surviving spouses and appointed estate executors with preparing and filing tax returns and to improve State reporting of death information to the SSA. It requires steps intended to make filing easier, provide guidance, protect personal information, and set measurable performance goals for the portal.

Opponents' View#

No publicly available information on objections, opposition, or dissenting views is included in the bill text or metadata provided.