How to File Taxes for A Deceased Person

When someone you love passes away, taxes are probably the last thing you want to think about – yet they still need to be handled. The good news?

Filing a final return is often simpler than it seems.

DO YOU NEED TO FILE TAXES FOR SOMEONE WHO PASSED AWAY?

In a nutshell, the IRS requirements for a deceased person say that if they would've been required to file a federal tax return if they had lived, then a return needs to be filed on their behalf.

If someone passes away before the tax filing deadline (usually April 15), then two returns may need to be filed – one for the completed tax year and one for the year in which they died.

INCOME THRESHOLDS THAT MAY TRIGGER A FILING REQUIREMENT

You may be wondering how to know whether your loved one would have had to file a return or not. It usually depends on their income (although there are certain less-common situations that require someone to file regardless of income).

The income thresholds that mean you need to file a return are generally equivalent to the standard deduction amount for their age and filing status. For example, in 2025 the standard deduction for a single filer is $15,750, which is also the amount of income that triggers the requirement to file a return.

SITUATIONS WHERE A RETURN MAY STILL BE FILED

Just because someone didn’t have to file a return doesn’t mean you won’t want to file anyway. That’s probably the case if they’re owed a tax refund.

A refund might be due if:

• They had tax withholding taken out of their income (for example, from paychecks or retirement account withdrawals)
• They paid quarterly estimated taxes
• Their income was low enough to be more than offset by credits that are refundable, like the Earned Income Tax Credit, the Child Tax Credit, the American Opportunity Tax Credit, the Premium Tax Credit, or the Adoption Tax Credit

WHO FILES TAXES FOR A DECEASED PERSON?

Not just anyone can file a return on a deceased taxpayer’s behalf. The right person depends on the situation.

And as you consider who should file the deceased taxpayer’s tax return, keep in mind that who is due the refund or owes the taxes is not necessarily the same thing. We’re just talking about who files the paperwork right now.

SURVIVING SPOUSE RESPONSIBILITIES

In most cases, if the decedent was married, their surviving spouse can file jointly as if they were still living, with the personal representative (if one has been appointed) acting on behalf of the deceased.

Side note: For the two years after the death, the widow or widower could qualify for the “qualifying surviving spouse” filing status if there are dependents, which is more beneficial than filing single. But for the years when the decedent was still alive (even if not for the whole year), they should continue to use married filing jointly.

The exception to using married filing jointly is if the widow or widower remarries before the end of the year for which taxes are being filed. In that case, they can file jointly with their new spouse and should use married filing separately for the deceased.

EXECUTOR OR PERSONAL REPRESENTATIVE DUTIES

If there is no surviving spouse, then it’s generally the deceased’s “personal representative” who should file. That could be either the executor named in their will or the estate administrator appointed by the court if there wasn’t a will.

The personal representative also has the right to revoke an earlier joint return with the surviving spouse by filing a new, separate return for the deceased, if they feel it's in the estate beneficiaries’ best interests.

If there’s no surviving spouse and no personal representative has been appointed, whoever is disposing of the estate should step in to file the tax returns.

WHAT TAX FORMS ARE REQUIRED WHEN SOMEONE DIES?

FINAL FORM 1040

The final income tax return will cover income from January 1 of the year of death through the date of death.

• Check the “deceased” box (this is new for 2025) and type in the date of death.

• If you’re a personal representative filing for the deceased, write their name in the name field and your name and address in the address field.

As noted above, if your loved one died early in the year, you may need to file both a final return as well as a full-year return for the previous year.

In both cases (final return and previous year’s return), if you’re a surviving spouse filing jointly with the deceased, no additional paperwork is needed.

If you’re a personal representative filing the return, include a copy of the court order appointing you.

FORM 1310 FOR REFUND CLAIMS

If a refund is due, there are a few scenarios in which Form 1310 (Statement of Person Claiming Refund Due a Deceased Taxpayer) should also be included.

• If you’re not a surviving spouse or a personal representative (none has been appointed)
• If you’re a personal representative filing an amended return (you’ll also need to include a copy of the court certificate again)
• If you’re a surviving spouse who filed the return and the refund arrives made out to both you and your late spouse, and you’d like it reissued in your name only

FORM 1041 FOR ESTATE INCOME TAX RETURN

After the date of death, many assets will belong to the deceased’s estate (the exception being anything that passes outside the probate process – jointly owned accounts and property, assets in a trust and assets with named beneficiaries like life insurance policies and retirement accounts).

The estate will likely continue to earn income on any investments during the time period between the death and the distribution out of the estate to the beneficiaries. The estate could also earn “income” if the personal representative sells estate property for a taxable gain.

That income is subject to income tax for any estate that earns $600 or more a year in income (or if at least one estate beneficiary is a nonresident alien, regardless of income earned).

To report the income and pay taxes due, the personal representative will need to file an income tax return for the estate on Form 1041. They’ll need to do this for every tax year in which the estate was open and earned income.

Filing an income tax return for an estate is similar to filing an individual’s return, but on the first estate income tax return, the personal representative will also have to:

• Choose a fiscal year beginning and end date on which to report and file
• Choose an accounting method that will be used to report the estate’s income

Additionally, every year the personal representative may need to generate and file a Schedule K-1 for each beneficiary showing their share of the income distributed for that year (if any). If the income is distributed during the year (or within 65 days after the end of the year), the beneficiaries are responsible for reporting and paying taxes on it (rather than the estate).

ESTATE TAX RETURN

While an estate tax return sounds similar to the estate income tax return, it’s quite different. Many personal representatives won’t ever need to file an estate tax return – estate tax is separate from income tax and is only assessed on very large estates ($15 million and above in 2026). However, an estate tax return is required to transfer the deceased spouse’s unused exclusion to the surviving spouse (even if no tax is due).

When it does apply, the estate tax return reports and calculates tax owed on the value of the entire taxable estate (not just income earned during the year).

HOW TO FILE A FINAL TAX RETURN FOR A DECEASED PERSON

STEP 1: GATHER FINANCIAL AND TAX DOCUMENTS

As with your own tax returns, you’ll need to have any relevant tax forms and financial records available. Looking at your loved one’s previously filed tax returns could help you understand what forms and records you’ll need.

STEP 2: DETERMINE FILING STATUS

As covered above, if you’re a surviving spouse, you can file as married filing jointly. If you’re a personal representative, you can use married filing separately (if the surviving spouse has remarried), single or head of household if your loved one would have qualified for that status.

STEP 3: SUBMIT THE RETURN AND REQUIRED ATTACHMENTS

Sign the return (both the personal representative and the surviving spouse should sign together if it’s a joint return). If you’re a surviving spouse signing alone because there’s no personal representative, write “Filing as surviving spouse” in the signature area.

Then submit the return.

IMPORTANT DEADLINES TO BE AWARE OF

STANDARD IRS FILING DEADLINES

The deadline when filing for a deceased taxpayer is generally the same as a regular tax return. If needed, you can file for an extension.

EXTENSION OPTIONS

You can request a 6-month extension to complete the tax return by filing Form 4868 by the tax filing deadline. It doesn’t extend the due date for payment, so if you don’t pay enough estimated taxes by the deadline, you may owe interest and penalties.

COMMON MISTAKES TO AVOID WHEN FILING TAXES AFTER A DEATH

FORGETTING TO REPORT ALL INCOME

It’s easy to overlook income that your loved one may have had, especially if you’re the personal representative and not as familiar with their day-to-day finances.

MISSING REQUIRED FORMS

Many forms will be familiar to you from filing your own taxes, but you might need additional forms like Form 1310.

FILING UNDER THE WRONG STATUS

In unusual cases, like where the surviving spouse was separated from the decedent or where they remarried to someone else before the end of the year, it can be tricky to figure out what filing status to use.

WHEN PROFESSIONAL GUIDANCE MAY BE HELPFUL

SITUATIONS THAT MAY ADD COMPLEXITY

Filing a late loved one’s final tax returns can be pretty straightforward in simple cases. But there are scenarios that can make it more complicated, like:

• Multiple income sources, especially ones you don't know about or anywhere a tax form isn’t automatically generated
• Large or complicated estates
• Estate distribution that involves multiple people, like a surviving spouse, executor and trustees

COORDINATING TAX AND ESTATE CONSIDERATIONS

A tax professional can help ensure you’re completing the necessary filings accurately, and they may even be able to suggest missed credits or deductions that can help you keep more of your loved one’s money for their heirs.

If you’re an executor charged with distributing a large or complex estate, professional help can be even more beneficial. Tax professionals, estate attorneys and financial advisors can all play a role in helping ensure your loved one’s wishes are honored, the estate is compliant with laws and fiduciary requirements, and that costs and delays are minimized.

WHAT TO REMEMBER ABOUT FILING TAXES FOR A DECEASED PERSON

The responsibility for someone’s final tax return depends on the scenario. A surviving spouse, executor or court‑appointed representative may be the one to file. And remember that estate income and estate tax are different. Only large estates trigger estate tax, but many estates still must file an income tax return.

Professional guidance can be key when estates are large, complex or involve multiple parties. By integrating tax requirements with broader estate and financial planning considerations, you can help ensure your loved one’s legacy is honored.