When someone dies, a final individual income tax return generally must be filed for the year of death, and depending on the estate there may also be an estate income tax return and, for very large estates, a federal estate tax return. The executor or personal representative is responsible for these filings, which are easy to overlook in the months after a death. This guide explains which returns are required, who files them, and the deadlines.
A note before you start: taxes after a death can get technical quickly, so a CPA or tax attorney is worth engaging for anything beyond a simple return. The IRS Publication 559 is the authoritative guide for survivors and executors.
The three returns to consider
There are up to three distinct tax filings after a death, and most estates need only the first.
- The final individual income tax return (Form 1040) reports the deceased’s income from January 1 through the date of death. This is required for most people who would normally file, and it is the one nearly every estate deals with.
- An estate income tax return (Form 1041) reports income the estate earns after death, such as interest, dividends, or rent, if the estate has enough income during administration. It is filed by the estate, not the individual.
- A federal estate tax return (Form 706) applies only to very large estates, above the federal exemption of 15 million dollars per individual in 2026, so the vast majority of estates do not owe it or file it. Some states have their own estate or inheritance tax returns at lower thresholds.
Who files and signs
The executor or personal representative files and signs the final returns on behalf of the deceased and the estate. If there is a surviving spouse and they filed jointly, the spouse generally files the final joint return with the executor. When no executor has been appointed, a surviving spouse or another representative may file. The return should note that the taxpayer is deceased, and the IRS has specific procedures for this.
Deadlines
The final individual income tax return for the year of death is due on the normal tax deadline of the following year (generally April 15), the same as for any taxpayer. An estate income tax return follows the estate’s chosen tax year. A federal estate tax return, when required, is generally due nine months after the date of death, with an available extension. Missing deadlines can trigger penalties, so calendar them early.
Refunds and balances due
If the final return produces a refund, the executor generally claims it on behalf of the estate, sometimes using IRS Form 1310 to claim a refund for a deceased taxpayer. If taxes are owed, they are paid from the estate’s assets as part of settling debts, before distribution to heirs. Resolving the tax position is a necessary step toward closing the estate.
A final-tax checklist
- Gather the deceased’s income records for the year of death.
- File the final individual income tax return (Form 1040) by the normal deadline.
- Determine whether the estate needs an income tax return (Form 1041).
- Confirm whether a federal or state estate tax return is required.
- Claim any refund (Form 1310) or pay any balance from the estate.
- Engage a CPA for anything beyond a simple return.
Frequently asked questions
Do you have to file taxes for a deceased person? Yes, in most cases. A final individual income tax return is generally required for the year of death if the person would normally have to file. The executor or surviving spouse files it, and the estate may also need an income tax return if it earns income during administration.
Who files a deceased person’s tax return? The executor or personal representative files and signs the return on behalf of the deceased and the estate. A surviving spouse who filed jointly generally files the final joint return, and another representative may file if no executor is appointed.
When is a deceased person’s final tax return due? The final individual income tax return for the year of death is due on the normal deadline of the following year, generally April 15. A federal estate tax return, when required, is generally due nine months after the date of death.
Does the estate have to pay estate tax? Usually not. Federal estate tax applies only to estates above 15 million dollars per individual in 2026, so the vast majority owe none. Some states impose their own estate or inheritance tax at lower thresholds, so check your state.
Let Otherside organize the tax steps
Final and estate taxes are easy to miss and costly to mishandle. Otherside provides a tax-task checklist, document assembly, deadline reminders, and CPA matching so the filings are handled correctly. See how Otherside helps.
Sources
- IRS: Publication 559, Survivors, Executors, and Administrators
- IRS: Information for Executors
- IRS: Estate Tax
This article is for general educational purposes and is not legal or tax advice. Tax rules change and vary by state. Consult a licensed tax professional. Otherside provides coordination; regulated services are delivered by licensed third-party providers.
