1.  Decedents.  An income tax return for a deceased individual must be made and filed by the deceased individual's executor, administrator or other person charged with the care of that deceased individual's property. A final return of a decedent is due when it would have been due if the decedent had not died.  

2.  Individuals under disability.  An income tax return for an individual who is unable to make a return by reason of minority or other disability must be made and filed by that individual's duly authorized agent, committee, guardian, conservator or fiduciary or another person charged with the care of that individual or that individual's property other than a receiver in possession of only a part of the individual's property.  

3.  Estates and trusts.  The income tax return of an estate or trust shall be made and filed by the fiduciary thereof.  

4.  Joint fiduciaries.  If 2 or more fiduciaries are acting jointly, the return may be made by any one of them.  

5.  Corporations and taxable entities.  The income tax return of a taxable corporation or the franchise tax return of a financial institution must be made and filed by an officer of the corporation or financial institution.  

6.  Cross reference.