Which Tax Forms an Executor May Need (and When to Hire a CPA)

Executors often discover that “the taxes” means several different things. Here’s a checklist of the federal forms that commonly come up, what each is for, and when it applies. Most estates need only a handful. This isn’t a substitute for a professional; it’s meant to help you ask good questions.

The forms, in the order most executors meet them

Form	What it’s for	When it applies
Form 56	Notice Concerning Fiduciary Relationship: tells the IRS you’re acting for the decedent or estate	Commonly filed early; also accepted, with the death certificate, as proof of authority when requesting the decedent’s tax information (the other accepted proof is Letters Testamentary)
Form 4506-T / Form 4506	Request for a tax transcript, or for a copy of a return	When you need prior-year information. A transcript shows most line entries and may include W-2 and 1099 income information if requested
Final Form 1040	The decedent’s income tax return for the year of death	Generally due April 15 of the following year; see final tax returns after a death
Form 1310	Statement of Person Claiming Refund Due a Deceased Taxpayer	Only if there’s a refund and you’re neither a surviving spouse filing a joint return nor a court-appointed personal representative
Form 1041	The estate’s income tax return	A domestic estate with gross income of $600 or more in a tax year, or any estate with a nonresident alien beneficiary
Form 706	Federal estate tax return	Required if the gross estate plus adjusted taxable gifts and specific exemption exceeds the basic exclusion amount, which is $15,000,000 for 2026 deaths; also filed to elect portability for a surviving spouse
Form 8971 and Schedule A	Reports estate-tax values of inherited property to the IRS and to beneficiaries	Required if Form 706 is required to be filed
Form 5495	Request for discharge from personal liability for certain taxes	Optional; used by executors to ask for relief from personal liability

What do the key forms involve?

Form 56. The IRS lists Form 56, Notice Concerning Fiduciary Relationship, among the ways to prove you’re authorized to request a deceased person’s information; the other is a copy of Letters Testamentary approved by the court, along with the full name of the deceased, their last address and Social Security number, and a copy of the death certificate.

Form 1041. The IRS’s decedent guide says the decedent and their estate are separate taxable entities, and that Form 1041 is required if the estate generates more than $600 in annual gross income. Publication 559 gives the threshold as $600 or more and says an estate can choose a fiscal year, with the return then due by the 15th day of the 4th month after the end of that year. The estate generally needs its own employer identification number (EIN). When the estate distributes income, beneficiaries typically receive a Schedule K-1 showing their share. A tax professional can explain how that works for your estate.

Form 706 and portability. The 2026 Form 706 instructions say the basic exclusion amount is $15,000,000, that an estate must file if its gross estate plus adjusted taxable gifts and specific exemption exceeds that amount, or if the executor elects to transfer the deceased spousal unused exclusion (DSUE) amount to the surviving spouse, regardless of the size of the estate. That second reason is the one executors miss. See estate tax vs. inheritance tax. Rev. Proc. 2022-32 allows a simplified late portability election, with a complete and properly prepared Form 706 filed on or before the fifth anniversary of the death and a specific statement at the top of the form, for estates that weren’t otherwise required to file; confirm the current rules with a professional.

Form 8971 and Schedule A. The IRS says that an executor required to file Form 706 must file Form 8971 and furnish a Schedule A to each beneficiary, reporting the estate tax value of property, which beneficiaries may be required to use as their basis. The Form 706 instructions give the deadline as within 30 days of the Form 706 due date (including extensions) or the date the return is filed, if earlier. Beneficiaries can face an accuracy-related penalty if they use a basis higher than the final estate tax value. See step-up in basis.

Form 5495. The IRS explains in Publication 559 that an executor can request discharge from personal liability for the decedent’s income, gift, and estate taxes. See what an executor can’t do.

What about state forms?

States have their own requirements: final income tax returns, and in some states estate or inheritance tax returns. Check your state revenue department or ask your attorney. See estate tax vs. inheritance tax.

When should I hire a CPA, enrolled agent, or attorney?

Executors can be personally responsible for unpaid taxes if they distribute assets without paying them, so it’s worth getting help when:

• The estate is large or complicated, or close to the $15,000,000 federal threshold when you count life insurance, retirement accounts, and lifetime gifts
• There’s a surviving spouse and a large estate, where portability may matter
• The estate has significant income, a business, rental property, or assets in several states
• The decedent didn’t file returns for prior years
• Retirement accounts are involved; see inheriting an IRA or 401(k)
• You’ve received an IRS notice
• Beneficiaries disagree about taxes or values

The IRS also offers Form 2848 so a representative can speak with the IRS on your behalf. Ask any professional how they charge, what’s included, and whether they have experience with estates.

What records should I keep?

Keep copies of everything you file, proof of mailing or e-filing, the date-of-death values of assets, receipts, and a log of payments. See how long to keep a deceased person’s tax records.

This is general educational information, not tax or legal advice. Forms, thresholds, and deadlines change and vary by state; confirm current requirements at IRS.gov or with a tax professional.