Handling payroll typically involves sending out payslips to employees. A payroll is a company's list of its employees, but the term is commonly used to refer to: 1  the total amount of money that a company pays to its employees.  a company's records of its employees' salaries and wages, bonuses, and withheld taxes.
Deceased Taxpayer. If a taxpayer died before filing the return, the. taxpayerâs spouse or personal representative. may have to file and sign a return for the person. who died. A personal representative can be. an executor, administrator, or anyone who is in. charge of the decedentâs property.
The duty of settling and distributing the estate of a decedent (one who has died) is assigned to personal representatives of the decedent. A Personal Representative may be an executor (male or female) or executrix (female), or administrator (male or female) or administratrix (female).An executor or executrix is the person named in a will to administer the estate.An administrator or administratrix is a person appointed by the court to administer the estate of someone who died without a will.ourts can disqualify as executors persons who are legally incompetent or unsuitable. When this occurs, the court appoints either an alternative executor, if the will has named one, or an administrator. A person cannot be disqualified as an executor merely because he or she might inherit part of the estate.