§ 117.3. Deceased individuals.
(a) The return of any deceased individual shall be made and filed by his executor, administrator, or other person charged with caring for his property.
(b) If the decedent was married, the surviving spouse and the executor, administrator, or other person charged with caring for his property may not file a joint return. The return of the deceased individual shall cover the period beginning with the taxable year in which his death occurs and ending with his date of death.
Cross References This section cited in 61 Pa. Code § 101.7 (relating to receipt of income); and 61 Pa. Code § 145.5 (relating to retruns by persons other than taxpayer).
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