If a loved one unfortunately passes away during a tax year, all tax return filings for their estate will still need to be filed by someone with access to their information. Any tax refunds due will still be paid out. Similarly, any taxes owed will still be due to the IRS. The person who files the forms and can claim these refunds depend on a few variables.
When does a deceased person have to file taxes?
A final tax return may need to be filed for a deceased person if they earned enough income before their death to meet the IRS filing requirements for that tax year. In most cases, the executor, personal representative, or surviving spouse is responsible for filing the deceased person’s final individual income tax return (Form 1040), which covers income received from January 1 through the date of death. This return is generally due on the normal tax filing deadline in the year following the person’s death. For example, if someone dies in 2026, their final tax return would typically be filed in 2027. In some situations, an additional estate income tax return may also be required if the estate earns income after the person’s death, such as interest, dividends, or rental income. Filing requirements depend on the deceased person’s income, filing status, and whether the estate generates taxable income.
Who is responsible for filing taxes for a deceased person?
Whoever is in charge of the deceased’s estate is responsible for filing their taxes. If you are in charge of your parent’s estate, you will need to file their last tax return. However, 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. This will notify the IRS of the death for future years.
When is the final tax return due?
A deceased person’s final tax return is generally due on the same date as any other individual tax return, typically the federal tax filing deadline in the year after the person dies. For example, if an individual passes away in 2026, their final Form 1040 would be due in 2027. Any taxes owed must also be paid by that filing deadline to avoid potential interest and penalties. If more time is needed to prepare the return, the executor, personal representative, or surviving spouse may be able to request a filing extension, though an extension to file does not extend the deadline to pay any taxes due. In cases where the estate continues to earn income after death, separate filing deadlines may apply for any required estate income tax returns.
Who would receive the tax refund of a deceased person?
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. If the person filing the return chooses to receive a paper check, they need to make sure it is made out to them, not the deceased person.
Who would pay any taxes 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. If a surviving spouse is filing a joint return, they will be responsible for paying any taxes owed.
Note: If the estate is required to pay estate tax, funeral expenses may be tax deductible.
How to sign and file a tax return for a deceased person
A deceased person’s final tax return must be signed by the individual legally responsible for handling their affairs. In most cases, this is the court-appointed executor or personal representative of the estate. If no personal representative has been appointed and the deceased was married, a surviving spouse filing a joint return can sign the return and indicate that they are signing on behalf of the deceased. When signing, the representative should write the deceased person’s name, note that the taxpayer is deceased, and sign their own name and title in the designated area.
To file the final return, gather the deceased person’s tax documents, including Forms W-2, 1099, and any records of income, deductions, or credits received before death. Complete Form 1040 for the tax year, reporting income earned from January 1 through the date of death. If a personal representative has been appointed by a court, documentation of that appointment may need to be provided. If a refund is due 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, may also be required. Once all forms and supporting documents are complete, the return can be filed electronically or by mail, and any taxes owed should be paid by the applicable filing deadline to avoid interest and penalties. You can file for a deceased individual using TaxSlayer.
What filing status should a surviving spouse use 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.
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.
