Can You File a Dead Person’s Taxes?

When an individual passes away, their tax obligations do not end. A final federal income tax return must be completed to settle their financial affairs with the government, a process with rules that differ from a standard filing. This responsibility falls to a designated individual who must follow the requirements of the Internal Revenue Service (IRS).

The final return accounts for all income earned and deductions incurred by the individual from the beginning of the tax year until their date of death. This ensures that any taxes owed are paid from the estate and any refund due is properly claimed.

Identifying the Responsible Party for Filing

The primary responsibility for filing a final tax return for a deceased person, or decedent, falls to a court-appointed personal representative. This individual is named as the executor in the decedent’s will. If the person died without a will, a probate court will appoint an administrator to manage the estate’s affairs.

In situations where no executor or administrator is appointed, the duty may fall to any person in charge of the decedent’s property, such as a family member who has taken control of the assets.

For married individuals, the surviving spouse has specific options. They can choose to file a joint return for the year of death, which often results in a more favorable tax outcome. If a personal representative has been appointed, that representative must also sign the joint return. Alternatively, the surviving spouse can file as married filing separately.

Information and Forms for the Final Tax Return

Preparing the decedent’s final tax return requires gathering specific information covering the period from January 1 of the year of death up to the date the individual passed away. This includes the decedent’s full name as shown on their Social Security card, their Social Security number (SSN), and the exact date of death.

You will need to collect all relevant income documents for the final tax period. Only report income that was actually received by the individual before their death. These documents include:

• Form W-2 for wages
• Form 1099-INT for interest income
• Form 1099-DIV for dividends
• Form 1099-R for distributions from pensions or retirement plans
• Form SSA-1099 for Social Security benefits

Information supporting deductions and credits must also be compiled. This includes records of medical expenses paid before death, which may be deductible if they exceed a certain percentage of the decedent’s income. Other potential deductions include state and local taxes paid, real estate taxes, and mortgage interest.

The final return is filed using the standard Form 1040 or Form 1040-SR. If a refund is due, Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer, must be filed by the person claiming it. However, a surviving spouse filing a joint return does not need to file Form 1310.

Another form, Form 56, Notice Concerning Fiduciary Relationship, is used to notify the IRS that a fiduciary relationship has been created. The court-appointed executor or administrator files this form to inform the IRS of their legal authority to act on behalf of the estate, ensuring they receive any IRS notices.

Step-by-Step Filing of the Deceased’s Final Return

The words “DECEASED,” followed by the decedent’s name and the date of death, should be written clearly across the top of the Form 1040. This notation informs the IRS that this is a final return for a deceased taxpayer.

The signature requirements for a deceased person’s return are specific. The court-appointed representative, such as an executor or administrator, must sign the return and note their title. If a surviving spouse is filing a joint return without an appointed representative, they would sign and write “filing as surviving spouse” in the signature area.

The Form 1040 or 1040-SR should be on top, followed by any attachments in sequence order. If a refund is being claimed and Form 1310 is required, it should be attached to the front of the return. While some tax software supports e-filing for deceased taxpayers, paper filing is common; the correct mailing address can be found in the instructions for Form 1040.

After filing, the responsible party should monitor for any correspondence from the IRS. If a refund is due and Form 1310 was filed, the check will be issued in the name of the person who claimed it. If taxes are owed, the payment should be made from the estate’s assets.

Addressing Post-Death Income and Estate Taxes

Income generated after an individual’s death is not reported on their final Form 1040. This income belongs to the decedent’s estate and may need to be reported on a separate tax return. If the estate earns more than $600 in gross income during the year, the executor must file Form 1041, U.S. Income Tax Return for Estates and Trusts. To file this return, the estate must first obtain its own Employer Identification Number (EIN) from the IRS.

This income, often called “income in respect of a decedent,” can include a final paycheck issued after death, savings bond interest, or earnings from investments. The tax liability for this income is paid by the estate from its assets. The rules governing estate income tax are distinct from individual income tax.

A separate consideration is the federal estate tax, which is a tax on the transfer of wealth from a deceased person to their heirs, reported on Form 706. The estate tax is different from the income tax reported on Form 1041. The vast majority of estates do not owe federal estate tax because it only applies to estates with assets exceeding a high exemption amount.

For 2025, the federal estate tax exemption is $13.99 million per individual. An estate will not have to file a Form 706 unless the total value of the decedent’s gross estate and prior taxable gifts exceeds this amount.