Members of the Maryland Association of Certified Public Accountants are answering readers' tax questions through April 15. See below for how to submit a question.

My mother died in late 1998, and her will has not yet been probated. Her stock and bank accounts continue to accrue interest and dividends in 1999. Will a tax return have to be filed for this year for these earnings? Who would sign such a return?

Generally a Form 1041, "U.S. Income Tax Return for Estates and Trusts" is filed and signed by the personal representative of the estate. This return does not have to be filed if the total gross income is less than $600. The personal representative can choose any month end, up to a year after the date of death. For example, if your mother died sometime in December 1998, the year end of the estate income tax return could be as late as Nov. 30, 1999.

Frank E. Brodnax, CPA, Ellin & Tucker, Chartered

The above advice is for general purposes only and is not intended as legal, accounting or tax advice. Specific situations may vary.

To ask a tax question, call Sundial, The Sun's telephone information service, at 410-783-1800. Call 410-268-7736 in Anne Arundel County, 410-836-5028 in Harford County, 410-848-0338 in Carroll County. Using a Touch-Tone phone, punch in the four-digit code 6225 after the greeting. To submit questions by e-mail and access an online tax guide, go to The Sun's Web site at www.sunspot.net/tax.

Selected questions will be answered in the Business section. No questions will be answered personally.

Pub Date: 3/26/99