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.
In some states, the executor is also known as a personal representative. The executor is responsible for submitting the will to probate court, if probate is necessary, and handling the estate's assets, debts, and bequests (the transfers of property to the beneficiaries).