Ian Bryzek, CPA
Payroll continued after the owner dies
Payroll that continues after an owner's death needs employment-tax and authorization records.
Who signed payroll after death, which EIN was used, and which employees were paid should all be written down. Keep payroll tax deposits with the same file.
Unauthorized or mislabeled payroll creates employment-tax and estate problems.
What to keep with the file
Unauthorized or mislabeled payroll creates employment-tax and estate problems.
What to do next
Document who authorized each post-death payroll run and under which EIN.
What to gather
- Payroll registers after the date of death
- Payroll tax deposits and forms
- Authority documents for the person approving payroll
- Employee list and pay rates
- Workers' compensation and benefits invoices
Who usually handles what
- Ian can organize the tax reporting question and the supporting records.
- An estate attorney handles title, authority, trust interpretation, and beneficiary rights.
A practical next step
Document who authorized each post-death payroll run and under which EIN.
Questions about title, probate authority, trust meaning, or a beneficiary's legal rights belong with an estate attorney. Start with the Professionals directory: /professionals/
Related guides
This is general tax information, not tax or legal advice. Outcomes depend on the documents, ownership, timing, and law that apply to the particular facts.