Do You Have to File Taxes for a Deceased Parent?

Navigating the financial responsibilities following the passing of a parent includes understanding the requirements for filing a final income tax return. This guide clarifies the federal tax filing obligations for a deceased parent.

Determining the Filing Obligation

Determining whether a final federal income tax return is required for a deceased parent hinges on specific income thresholds. These thresholds depend on the deceased’s age and filing status at the time of death. For instance, the income level necessitating a filing would vary significantly for someone filing as single versus someone filing as married filing jointly. Even if income falls below the threshold, filing may still be beneficial to claim a refund of any taxes withheld or estimated tax payments made.

The responsibility for filing this final return falls to a “personal representative” of the deceased’s estate. This individual could be an executor named in a will, an administrator appointed by a court, or a surviving spouse or close family member if no formal appointment has been made. The personal representative is legally responsible for ensuring that all tax obligations are met before distributing assets to heirs.

The final income tax return covers the period from January 1st of the year of death up to the deceased’s date of death. For example, if a parent died on August 15, 2025, the return would report all income earned from January 1, 2025, through August 15, 2025. The due date for this return is April 15th of the year following the death, aligning with the standard tax filing deadline. If more time is needed, an automatic extension can be requested using Form 4868, though this extends the time to file, not the time to pay any taxes due.

Gathering Information and Preparing the Return

Preparing a deceased parent’s final tax return requires various financial documents. You will need the deceased’s Social Security number, a copy of their death certificate, and all income statements received up to the date of death. This includes W-2 forms for wages, 1099 forms for interest, dividends, pensions, and other income, and K-1 forms for partnership or S-corporation income. Records for any potential deductions and credits, such as medical expenses paid before or within one year after death, or estimated tax payments made.

The deceased’s final income tax return is filed on Form 1040. Mark the return “DECEASED,” include the deceased’s name, and the date of death at the top of the form. If a surviving spouse is filing a joint return, they sign it, noting “Filing as surviving spouse” in the signature area. If there is a court-appointed personal representative, they must sign the return and attach a copy of the court document of their appointment.

When a refund is due to the deceased taxpayer, Form 1310, “Statement of Person Claiming Refund Due a Deceased Taxpayer,” is required. Provide the deceased’s name, Social Security number, and date of death in Part I of the form. Part I also requires the claimant’s name, address, and Social Security number.

In Part II of Form 1310, select the box describing your relationship to the deceased and your authority to claim the refund. Box A is for a surviving spouse who received a refund check in both names and needs it reissued. Box B is for a court-appointed or certified personal representative. Box C is for all other claimants, such as a child or other beneficiary, who must answer questions about executor appointment. The form must be signed and dated in Part III by the person claiming the refund.

Submitting the Return and Post-Filing Considerations

Once Form 1040 and any accompanying forms, such as Form 1310, are prepared, submit them. While Form 1040 can often be e-filed, Form 1310 generally requires paper submission, particularly if it’s being filed separately or if a court certificate is required. If e-filing is not possible, mail the entire package to the appropriate IRS service center, which varies based on the deceased’s state of residence. Ensure all required supporting documents are included with the mailed return.

If taxes are owed on the final return, payment must be made by the filing deadline. Payment options include mailing a check or money order with the return, or using electronic payment methods such as IRS Direct Pay or the Electronic Federal Tax Payment System (EFTPS). The personal representative is responsible for ensuring these taxes are paid from the estate’s assets.

When a refund is due and Form 1310 has been filed, the refund will be issued to the claimant listed on that form. The IRS processes returns within several weeks. If the IRS requires additional information or clarification, they will send correspondence to the address provided on the return. Request a paper check for refunds rather than direct deposit, as banks may have difficulty processing direct deposits into accounts under a deceased person’s name without specific authorization.