If I file taxes for my son that is deceased and he is in arrears for child support & the case is closed would he still have to pay the child support?

I assume that your son died in 2012. Thus, if you are the executor, you do have an obligation to file a final tax return for him. Child support will probably be deducted from any refund by the FTB as I cannot imagine that their computer system is sophisticated enough to know that the child support case is closed. After filing the appropriate tax returns, and assuming that the FTB does deduct child support that was in arrears, you may wish to take your case to the Taxpayer Advocate now known as the Executive Liaison Office, headed by Steve Simms. That number is 916-845-4300. Don't call the ELO until after the child support is deducted as they can do nothing in advance.

Your Son's Probate Estate might have to pay some back child support, if there are sufficient assets, and the State files a Proof Of Claim for the amount in arrears. U.S. Tax Relief,