Conservatorships



If you have been appointed as conservator of an incapacitated adult ("conservatee"), you are required to file all necessary Federal and Virginia tax returns on his or her behalf. The required tax returns related to a conservatorship include:

Federal Form 1040, "U.S. Individual Income Tax Return"

This is the conservatee's Federal tax return that must be filed with the Internal Revenue Service. This return is due by April 15th for the preceding calendar tax year.
Form 1040_Federal Individual Tax Return

Virginia Form 760, "Virginia Resident Individual Income Tax Return"

This is the conservatee's Virginia tax return that must be filed with the Virginia Department of Taxation, if the fiduciary is required to file a Federal Form 1040. This return is due by May 1st for the preceding calendar tax year.
VA Form 760_Virginia Individual Tax Return