Generally, the original of the policy and a death certificate will be required. If there are named beneficiaries on the policy, those persons may receive the insurance proceeds without any intervention from the court. If the deceased's estate is named as a beneficiary, court intervention will be necessary and you should contact your lawyer. If the original of the policy cannot be located, generally the insurance company will have affidavits which can be signed to that effect and once submitted, the insurance company should pay on the policy. A life insurance death benefit is generally not subject to income tax assessed to the beneficiary.
Any interest paid on the claim is taxable, however.
Unless the beneficiary of the life insurance policy is the estate, or the personal representative, the insurance benefits are not subject to Kansas Inheritance tax. The value of the life insurance policy benefits is generally included in determining whether any federal estate tax is payable. If the death occurred before a return was filed and taxes paid for the prior to death year, and a return was required, a return must be filed and taxes paid on or before the date it is due. These returns may be signed by the deceased's personal representative, or surviving spouse. Yes, if you were otherwise entitled to file a joint return for the year, and have not remarried as of December 31st of that year.