Ian Bryzek, CPA
Tenant payments received after death
Rent received after death should be matched to the lease period and the receiving account.
Some checks cover periods before death; others cover after. Split them on the rent roll rather than by deposit date alone.
Clear rent rolls support both estate accounting and income-tax reporting.
What to keep with the file
Clear rent rolls support both estate accounting and income-tax reporting.
What to do next
Allocate each tenant payment to the rental period it covers.
What to gather
- Rent roll with period covered
- Lease agreements
- Deposit records after death
- Property manager statements
- Security deposit activity kept separate
Who usually handles what
- Ian can organize the tax reporting question and the supporting records.
- The executor, trustee, or account custodian supplies records and confirms who has authority to act.
A practical next step
Allocate each tenant payment to the rental period it covers.
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.