Do You Have to File Taxes for Someone Who Died?

When a person passes away, their financial matters, including tax obligations, require careful attention. The responsibility of managing these final affairs falls to a designated individual who must file the final tax returns. This involves understanding who is responsible, if a return is required, and how to complete the forms.

Identifying the Responsible Filer and Filing Obligations

The responsibility for a deceased person’s tax matters falls to their personal representative. This is the executor or administrator of the estate, appointed through the decedent’s will or by a court. If no one is formally appointed, a surviving spouse or another family member in charge of the property assumes this role.

A final tax return is required if the decedent’s gross income, filing status, and age meet the standard IRS filing thresholds for that year. The same requirements that apply to living taxpayers also apply to the deceased.

Even if income is below the filing threshold, a return should be filed to claim a refund for any federal income tax withheld from pay or to claim eligible tax credits. Filing is the only way to secure a refund for the estate.

Gathering Necessary Information and Documents

Personal Information

The personal representative must collect the decedent’s full legal name, Social Security Number (SSN), and exact date of death. The date of death is important because it establishes the end of the final tax period.

Essential Legal Documents

A certified copy of the death certificate will be needed as legal proof of death. If a personal representative was appointed by a court, the documents verifying this appointment, such as Letters Testamentary or Letters of Administration, are also necessary. These documents grant the representative the legal authority to act on behalf of the estate.

Income and Deduction Records

The representative must compile all records of income received and deductible expenses paid during the final tax year, up to the date of death. This includes Form W-2 for wages and various Form 1099s for other income from interest, dividends, or retirement plans. Records for deductible expenses, like medical bills paid before death, should also be gathered.

IRS Notifications

To formally notify the IRS of the fiduciary relationship, the personal representative should file Form 56, Notice Concerning Fiduciary Relationship. This form informs the IRS who has the legal authority to act for the decedent and ensures the representative receives any tax notices.

Preparing and Filing the Final Individual Tax Return

Completing the Form

The final tax return is prepared on Form 1040 or 1040-SR. The personal representative must write “DECEASED,” the decedent’s name, and the date of death across the top of the form. Tax software provides a specific field for this information when filing electronically. For an individual return, the personal representative’s name and address are listed in the address field.

Filing Status

The filing status depends on the decedent’s marital status at death. A surviving spouse can file as Married Filing Jointly for the year of death, provided they have not remarried within that year. The alternative is Married Filing Separately. If there is no surviving spouse, the filing status will be Single or Head of Household.

Reporting Income and Deductions

The final return must report all income the decedent earned from the beginning of the tax year up to their date of death. Income received after the date of death is not reported on this return. Only expenses paid before death can be deducted, with an exception for medical expenses, which can be included if paid within one year after death.

Claiming a Refund

If a refund is due, a surviving spouse filing a joint return needs no extra steps. If a personal representative is filing, they must attach Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer. This form is not required if the representative was appointed by a court and provides a copy of the court certificate.

Signing and Submitting

The personal representative must sign the tax return with their own name and title, such as “Executor.” If a joint return is filed, the surviving spouse must also sign. The final return is due by the standard tax deadline, April 15 of the year following the death, though an extension can be requested.

Understanding Estate Tax Returns

Estate Income Tax Return (Form 1041)

After death, a person’s assets become part of an estate, which is a separate legal entity. If this estate generates more than $600 in gross income in a year, an Estate Income Tax Return, Form 1041, must be filed. This return reports income earned by the estate’s assets after the date of death. The personal representative must obtain an Employer Identification Number (EIN) for the estate, as the decedent’s SSN cannot be used.

Federal Estate Tax Return (Form 706)

The Federal Estate Tax Return, Form 706, is a tax on the transfer of the decedent’s entire estate, not its income. This return is only required for very large estates. For 2025, the exclusion amount is $13.99 million, meaning only estates valued above this are required to file Form 706. Because of this high threshold, most estates are not subject to the federal estate tax.