Ian Bryzek, CPA
How is income earned before death reported?
Income tied to the period before death needs a source-by-source review rather than a guess based on when a check arrived.
Short answer
The earning period, recipient, and tax document can point in different directions, which is why the underlying source matters.
An employer or customer may pay after the death for work completed earlier.
The earning period, recipient, and tax document can point in different directions, which is why the underlying source matters.
What to gather
- Pay stubs and invoices
- Employer or payer correspondence
- Bank deposit detail
- Tax forms received
- Notes showing what period each payment covers
Who usually handles what
- Ian can organize the tax reporting question and the supporting records.
- The executor, trustee, or account custodian supplies the records and confirms the file's authority.
A practical next step
Prepare a payment list that pairs every deposit with the work or account that produced it.
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.