Do You Have to File Taxes for a Deceased Person?

The passing of an individual brings about various responsibilities, including potential tax obligations. While death concludes a person’s tax year, it often triggers the requirement to file a final income tax return for the deceased. This article guides you through determining if a return is necessary, gathering information, completing and submitting the final return, and understanding separate estate income tax filings.

Determining if a Return is Necessary

The need to file a final federal income tax return for a deceased person hinges on the same income thresholds that apply to living individuals. These thresholds vary based on filing status, age, and gross income, applying to income earned by the deceased up to their date of death. If the deceased’s gross income met or exceeded the filing threshold for their specific filing status (e.g., single, married filing jointly, head of household) in the year of their death, a return is required. The Internal Revenue Service (IRS) provides detailed tables outlining these thresholds annually, which should be consulted to confirm the filing obligation.

The responsibility for filing this final return rests with the deceased’s personal representative. This individual could be an executor named in a will, an administrator appointed by a court, or any other person overseeing the deceased’s property. If no formal personal representative has been appointed, a surviving spouse or close family member may assume this role. State income tax filing requirements often mirror federal guidelines, meaning a separate state return may also be necessary if the deceased met the state’s income thresholds.

Gathering Information for the Final Return

Preparing the final income tax return for a deceased individual requires collecting financial documents and personal information. You will need the deceased person’s Social Security number and their last known address for identification. A certified copy of the death certificate confirms the date of death and may be needed for various administrative purposes, though the IRS does not typically require it to be attached to the return.

Gather all income statements received for the deceased person up to their date of death. This includes W-2 forms for wages, 1099 forms for interest, dividends, pensions, and Social Security benefits, and documentation for any capital gains. Records of deductible expenses and credits applicable up to the date of death should also be gathered, such as medical expenses, mortgage interest statements, and charitable contributions. Copies of previous years’ tax returns can serve as a helpful reference. Include information regarding any estimated tax payments made by the deceased during the year to credit those payments against any tax due.

Completing and Submitting the Final Return

The final individual income tax return for a deceased person is prepared and filed using Form 1040. When preparing a paper return, write “DECEASED,” the deceased taxpayer’s name, and the date of death across the top of Form 1040. If tax preparation software is used, it will automate this entry once the deceased status and date of death are indicated.

The personal representative is responsible for signing the return. If a court-appointed personal representative exists, they must sign the return. If it’s a joint return, the surviving spouse must also sign. If there is no court-appointed representative and a surviving spouse files a joint return, the spouse signs and writes “filing as surviving spouse” in the signature area. If a refund is due to the deceased taxpayer, and the filer is not a surviving spouse filing a joint return or a court-appointed representative, Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer, must be completed and attached. This form notifies the IRS that the taxpayer has died and directs the refund to the appropriate claimant.

The filing deadline for the deceased person’s final tax return is April 15 of the year following their death. For example, if an individual passed away in October 2024, their final tax return would be due by April 15, 2025. If additional time is needed, an automatic six-month extension can be requested using Form 4868. The completed return, along with any necessary forms like Form 1310, should be mailed to the appropriate IRS service center, which varies by state and whether a payment is enclosed.

Understanding Estate Income Tax Filings

Beyond the deceased person’s final individual income tax return (Form 1040), a separate income tax return may be required for the deceased’s estate. This is Form 1041, U.S. Income Tax Return for Estates and Trusts, which reports income earned by the estate itself after the individual’s death. Form 1041 is necessary if the estate generates gross income of $600 or more, or if it has a non-resident alien beneficiary. This income includes earnings that accrue after the date of death, such as interest and dividends from investments, rental income from properties, or capital gains from the sale of estate assets.

The estate is considered a separate taxable entity once an individual passes away. Before filing Form 1041, the estate needs to obtain an Employer Identification Number (EIN), which serves as its federal tax identification number. An EIN can be obtained through the IRS website by completing Form SS-4. This number is used for all tax-related matters concerning the estate. The fiduciary, such as an executor or administrator, is responsible for filing Form 1041 and ensuring all income and deductions are reported.