Even in the unfortunate case that someone dies, there are still some forms that need to be filed for the deceased. During the year of death, all tax return filings they were required to fill out are still needed, and any tax refunds are still paid out. The person who files the forms and can claim these refunds depends on a few variables.
Who is responsible for filing for the deceased person?
Whoever is in charge of the deceased’s estate is responsible for filing their taxes. This is often an executor or broker managing their account, but if the deceased was married, the spouse can file using the married joint filing status, as well. In either case, a death certificate is not necessary to attach to the tax return.
Tax returns can be filed on paper or online for the deceased, but in both cases, make sure to write “deceased” next to the taxpayer’s name and, if filing on paper, write the date of death on top of the return.
What if there’s a refund?
In the case that there is a tax refund for the deceased, the person claiming the refund must fill out IRS Form 1310 (Statement of Person Claiming Refund Due to Deceased Taxpayer). This form is not necessary, however, if the surviving spouse files a joint return with the deceased or if a court-appointed representative is managing the estate.
What if money is owed?
If the deceased taxpayer still owes money, that must first be paid out from the estate before any funds are distributed to beneficiaries. If there’s not enough money in the estate to pay the balance, the responsibility typically doesn’t trickle down to the person managing the estate unless the only reason there aren’t enough funds is that they were already sent to beneficiaries.
Note: If the estate is required to pay estate tax, funeral expenses may be tax deductible.
I remarried. How would my filing status change?
If you remarry in the same year of your spouse’s death, you can’t file jointly with your deceased spouse. However, you can file jointly with your new spouse. You and your new spouse can also use the married filing separately status if you see fit.
If a return is also required for your deceased spouse, you will use the married filing separately status. Until 2025, a surviving spouse with no gross income can be claimed as an exemption on both your deceased spouse’s return and your new spouse’s return. But, if you choose the married filing jointly status with your new spouse, you can only claim an exemption on the joint return.
What would my filing status be next year?
If your circumstances haven’t changed two years after your spouse’s death, you will choose the qualifying widower filing status. To qualify you must meet these requirements:
- You qualified for the married filing jointly status with your spouse the year they passed away.
- You didn’t remarry before the end of the tax year during which your spouse died
- You have a child or qualifying dependent whom you claim on your tax return. This doesn’t apply to foster children.
- You paid more than half of the necessary costs to maintain your home. This must be your main home for yourself and your dependent for the entire year.
If you don’t meet the requirements listed above, you will typically file as single two years after your spouse died. If you have a qualifying dependent, the head of household filing status may be more suitable to your life’s circumstances. Learn more
If you need assistance with filing a tax return for a deceased person, contact the experts at TaxSlayer today.
