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. Executors and administrators act as officers of the court because they derive their authority from court appointments. They are also considered the fiduciaries, or trusted representatives, of the deceased. As such, they have an absolute duty to properly administer the estate solely for its beneficiaries.