How to File Taxes for Someone Who Died

Navigating the financial responsibilities after a loved one’s passing requires careful attention to detail. This guide provides clear information to help you understand and fulfill the necessary tax filing duties for a deceased individual. It will walk you through identifying who is responsible, what needs to be filed, and how to complete the process.

Identifying the Responsible Filer and Required Tax Returns

The responsibility for filing a deceased person’s taxes falls to their personal representative. This individual is typically named in the will as the executor of the estate. If the person died without a will, a court will appoint an administrator to manage the estate’s affairs. In many cases, a surviving spouse can take on this role, especially if they intend to file a joint tax return. The personal representative is legally bound to handle tax matters, including filing the appropriate returns and paying any taxes owed from the decedent’s assets.

Two primary tax returns must be considered. The first is the final individual income tax return, Form 1040, which covers all income the person earned up to their date of death. A separate return, Form 1041, is also necessary if the estate generates more than $600 in gross income after the date of death from assets like stocks or property.

A federal estate tax return, Form 706, is only required for very large estates. For 2025, an estate tax return is necessary if the decedent’s gross estate is valued at more than $13.99 million. The personal representative must determine if the estate’s value meets this filing requirement.

Gathering Necessary Information and Documents

Before preparing tax forms, the personal representative must collect several documents. A certified copy of the death certificate is needed to establish the date of death. You will also need the decedent’s Social Security number and a copy of their will or trust documents.

The personal representative must also obtain an Employer Identification Number (EIN) for the estate. The estate is a distinct legal entity, and an EIN is required for filing Form 1041 and opening an estate bank account. An EIN can be obtained online through the IRS website or by submitting Form SS-4.

Finally, compile all relevant financial records for the year of death. This includes income statements like Form W-2 and Form 1099. Also, gather records for potential deductions, such as property taxes, mortgage interest, and charitable contributions. Medical bills paid by the estate after death can be deducted on the final personal return.

Preparing the Final Personal Tax Return

When preparing the final Form 1040, specific notations must be made to inform the IRS of the taxpayer’s passing. The word “DECEASED” should be written at the top of the form, along with the decedent’s name and the date of death. These steps ensure the return is processed correctly as a final return.

The filing status depends on the decedent’s marital status. If single, the status is “Single.” If married, the surviving spouse can file as “Married Filing Jointly” for the year of death, provided they do not remarry before year-end. This combines their income and deductions with the decedent’s for the entire year.

Only income the decedent earned up to their date of death is reported on this final return; income received after death belongs to the estate. As a special rule, the representative can choose to deduct medical bills paid by the estate within one year after death on the decedent’s final Form 1040.

The personal representative is responsible for signing the final return. They must sign their own name, followed by their title, such as “Executor” or “Administrator.” If a surviving spouse is filing a joint return and there is no appointed representative, they can sign and write “Filing as surviving spouse” in the signature area for the deceased spouse.

If the final return results in a refund, Form 1310, Statement of a Person Claiming Refund Due a Deceased Taxpayer, must be attached. This form is not required if the filer is a surviving spouse filing a joint return or a court-appointed personal representative who has already submitted court documentation to the IRS. Form 1310 certifies the filer is the rightful claimant of the refund.

Addressing the Estate Income Tax Return

An estate income tax return, Form 1041, is required when the estate accumulates more than $600 in gross income after the decedent’s death. This income is separate from what is reported on the final personal return. For instance, a stock dividend paid after the decedent passed away is income to the estate.

A specific category of income for Form 1041 is “Income in Respect of a Decedent” (IRD). This is income the decedent had a right to receive but had not yet received at death, such as a final paycheck or unpaid commissions. IRD is reported on the estate’s return or by the beneficiary who receives it.

The estate can deduct expenses like administrator and attorney fees. The estate can also take a deduction for distributions made to beneficiaries, which passes the income and its tax liability to them. The estate then issues a Schedule K-1 to each beneficiary, detailing the income they must report on their personal tax return.

The Submission Process and Post-Filing Steps

The filing deadline for the final Form 1040 is the standard tax day, typically April 15th of the year following the death. The due date for the estate’s Form 1041 is the 15th day of the fourth month after the end of the estate’s chosen fiscal year. An extension can be requested for the final personal return using Form 4868.

Both the final personal return and the estate income tax return can be filed electronically or mailed to the IRS. The correct mailing address for paper filing can be found in the form’s instructions or on the IRS website.

If taxes are owed, payment should be submitted with the return. For the final personal return, payment is made under the decedent’s Social Security number. For tax due on Form 1041, payment must be made using the estate’s Employer Identification Number (EIN).

After filing, the personal representative should monitor for IRS correspondence. Retain copies of all filed tax returns, supporting documents, and proof of mailing as part of the estate’s permanent records.