If a person dies in 2018, the legal representative may choose to file the final return at any time after the date of death. The returns will generally be processed at that time as a service to the estate. In these cases, the returns will generally be processed using tax legislation applicable to the 2017 tax year. The legal representative can then request a reassessment of the return in the following year (2019) to apply any tax changes introduced for the 2018 tax year.
所以为了遗产分配，可以今年报，明年再调整?