Who Files Taxes for a Deceased Person?
Learn how to responsibly manage a deceased loved one's tax affairs. This guide clarifies roles, required filings, and the submission process.
When a person passes away, their tax obligations do not simply disappear. Families and individuals managing the affairs of a deceased loved one must understand that taxes still need to be filed. This article clarifies who is responsible for these filings and the general process.
Identifying the Responsible Party
The individual legally responsible for filing a deceased person’s taxes is known as the executor or personal representative. This person is named in the deceased’s will and appointed by a probate court. Their duties include managing the deceased’s estate, paying debts, collecting assets, and filing all necessary tax returns.
If the deceased did not leave a will, or if the named executor is unable or unwilling to serve, a court will appoint an administrator. This administrator assumes the same responsibilities as an executor. In some cases, a surviving spouse may choose to file a final joint income tax return with the deceased, taking on responsibility for that specific filing.
Even without formal court appointment, an individual who takes possession of the deceased’s property may become an “executor” for tax purposes. This can occur if they are responsible for paying the deceased’s debts from the estate’s assets. This informal designation means they must file the necessary tax forms.
Understanding Required Tax Returns
The most common is the final income tax return, Form 1040, U.S. Individual Income Tax Return. This return reports all income earned by the deceased from the beginning of the tax year up to their date of death, including any applicable deductions or credits. The executor or a surviving spouse files this return.
Beyond the final individual return, the deceased’s estate might need to file Form 1041, U.S. Income Tax Return for Estates and Trusts. Form 1041 reports income earned by the estate after the individual’s death, such as interest, dividends, or rental income generated by estate property. An estate is required to file Form 1041 if it has gross income of $600 or more, or if it has a non-resident alien beneficiary.
A Federal Estate Tax Return, Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return, might also be necessary. This return calculates the value of the entire estate, including assets like real estate, investments, and personal property. For 2025, the federal estate tax exemption amount is $13.99 million per individual, meaning very few estates are subject to this tax. The top federal estate tax rate remains at 40 percent for amounts exceeding this exemption.
Gathering Information and Completing Forms
A certified copy of the death certificate is a primary document, confirming the date of death for various filings. Social Security numbers of the deceased and any beneficiaries or heirs are also essential.
Income statements, including W-2 forms for wages and 1099 forms for interest, dividends, pensions, and other income sources, are important. Investment statements, records of deductible expenses, and copies of the deceased’s prior year tax returns provide a historical financial overview. For estate filings, detailed records of all assets and debts at the time of death are necessary.
Tax forms, such as Form 1040, Form 1041, and Form 706, are available on the IRS website. When a Form 1041 is required for the estate, the executor must first obtain an Employer Identification Number (EIN) for the estate from the IRS.
Submitting the Tax Returns
Once all the necessary tax returns have been accurately completed, the next step involves their submission to the Internal Revenue Service. Most individual and estate income tax returns can be filed electronically through authorized tax software or a tax professional. Alternatively, returns can be submitted by mail to the IRS addresses provided in the form instructions.
Taxes due can be paid electronically through various IRS payment options, such as IRS Direct Pay, or by mailing a check or money order with the appropriate payment voucher. The deadline for filing the final Form 1040 is April 15th of the year following the individual’s death. For Form 1041, the deadline is the 15th day of the fourth month after the end of the estate’s tax year, which can be a calendar or fiscal year.
Form 706, if required, has a deadline of nine months after the date of death, with a possible six-month extension. After submission, the IRS may send a confirmation of receipt, particularly for electronically filed returns. Retain copies of all filed returns and supporting documentation for several years in case of future inquiries.