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.
Executor or administrator. If the deceased person left a valid will, the person who deals with the estate is called the deceased person's 'executor'. If the deceased person left an invalid will or no will at all, the person who deals with the deceased person's estate is called an 'administrator'.