The final individual tax return of an S shareholder who dies during the S corporation tax year must report his or her share of the pro rata income (loss) items up to the date of death.

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The final individual tax return of a deceased S corporation shareholder must include their share of the S corporation's pro rata income (loss) items up until the date of death, reflecting their portion of income or loss for the part of the year they were alive.

The Final Individual Tax Return of an S Shareholder Who