Final Tax Returns After a Death: Who Files, What's Due, and When

After a death, there can be several tax filings, and they’re easy to confuse: the person’s final income tax return, the estate’s own income tax return, and, rarely, an estate tax return. This guide covers the first one in detail and explains how it relates to the others. For a broader overview, see taxes and benefits after a death.

What is the final return, and when is it due?

The decedent’s final Form 1040 (or 1040-SR) covers the part of the year the person was alive. IRS Publication 559 says that a final return for a decedent who was a calendar-year taxpayer is generally due on April 15 following the year of death, regardless of when during that year the death occurred. The IRS’s resource guide for decedents says the same: the return is due on the regular due date, generally April 15 in the year after the year of death.

If the person did not file returns for earlier years in which they had a filing requirement, the IRS notes that the surviving spouse or representative may have to file those prior-year returns too.

Who files and signs it?

• A court-appointed personal representative (an executor or administrator) files and signs. If the return is joint, the surviving spouse also signs
• No appointed representative: the IRS’s decedent guide says the person in charge of the decedent’s property is treated as the personal representative, and the IRS Tax Tip says that person must file and sign the return as “personal representative” if there’s also no surviving spouse
• A surviving spouse may file a joint return for the year of death. The IRS considers a surviving spouse who doesn’t remarry during the year to be married for the full year their spouse died. Publication 559 says that the personal representative and the surviving spouse can file jointly, that the surviving spouse alone can file the joint return if no personal representative has been appointed before the due date, and that a court-appointed personal representative may revoke an earlier joint-return election. If there is no appointed representative, the IRS says the surviving spouse should write “Filing as surviving spouse” in the signature area

How should the return be marked?

The IRS’s decedent guide says to write “Deceased,” the decedent’s name, and the date of death across the top of the return.

What about a refund?

If the final return shows a refund and you’re neither a surviving spouse filing a joint return nor a court-appointed personal representative, the IRS says you need to attach Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer. If tax is due, the IRS says to submit payment with the return. See final paychecks, refunds, and other money owed after a death.

Does the estate file its own return?

Possibly. Publication 559 says that every domestic estate with gross income of $600 or more during a tax year must file Form 1041, U.S. Income Tax Return for Estates and Trusts, and that if any beneficiary is a nonresident alien, the representative must file regardless of the estate’s income. The IRS stresses that the decedent and the estate are separate taxable entities: income the decedent earned before death goes on the final Form 1040, while income the estate earns afterward, such as interest, dividends, rent, or gains from selling assets, generally goes on Form 1041.

The estate can choose a fiscal year instead of a calendar year; in that case, Publication 559 says Form 1041 is due by the 15th day of the 4th month after the end of the tax year. An estate generally needs its own employer identification number (EIN), and the person in charge files Form 56, Notice Concerning Fiduciary Relationship, to tell the IRS they’re acting for the estate. Assets that pass outside probate, such as accounts with beneficiaries, may not generate income for the estate; ask a tax professional.

What about income the person was owed at death?

Publication 559 has a section on “income in respect of a decedent”: income the person earned but hadn’t received, such as final wages or accrued interest. It’s generally taxed to whoever receives it, either the estate or a beneficiary, not on the final Form 1040. See final paychecks, refunds, and other money owed and inheriting an IRA or 401(k).

Is estate tax part of this?

No, it’s separate. Form 706 (the federal estate tax return) is separate from both the final Form 1040 and Form 1041, and it applies only to estates above a very high threshold, or when a surviving spouse’s portability election is made. See estate tax vs. inheritance tax.

What about state returns?

States have their own rules for final income tax returns, and some have their own estate or inheritance taxes. Check your state’s revenue department; the same federal due dates don’t necessarily apply.

How do I get past tax returns?

If you need prior-year information, the IRS says a free tax return transcript shows most of the line entries from the original return and may include income information from Forms W-2, 1099, and 1098 if you request it, using Form 4506-T for a mailed transcript, with proof of authority such as a death certificate and Letters Testamentary or Form 56. See how long to keep a deceased person’s tax records.

When should I hire a professional?

If the estate has income, assets across states, a business, large retirement accounts, or unfiled prior years, or if you’re unsure who should sign, a CPA or enrolled agent can save you mistakes. See which tax forms an executor may need, and when to hire a CPA.

This is general educational information, not tax or legal advice. Tax rules, thresholds, and due dates change from year to year and differ by state; confirm current requirements at IRS.gov or with a tax professional.