How to File a Tax Return for a Deceased Taxpayer

Who can file a return for a deceased taxpayer?

An executor, estate administrator, surviving spouse or personal representative of the deceased can file and sign a final tax return. Typically, an executor is named in a will to administer someone’s estate when that person dies. If a person dies without a will, a court will appoint an estate administrator to handle the individual’s legal and financial affairs, including filing their tax returns.

“If there is no appointed representative, the surviving spouse should sign the return and write ‘filing as surviving spouse,’ ” Brickel says. “If [there is] no surviving spouse and no appointed representative, then the person in charge of the deceased person’s property should sign as ‘personal representative.’ ”

A surviving spouse and estate administrator must both sign a joint return if the administrator is someone other than the surviving spouse.

Kopps says a surviving spouse should file a joint return for the tax year that their spouse dies. Surviving spouses with a dependent child can then file as a qualifying surviving spouse (QSS) for the next two tax years as long as they don’t remarry, he says. For example, if your spouse dies in 2025, you’ll submit a joint return when filing your 2025 return in April 2026; if you have a dependent child, you could file as a QSS for the 2026 and 2027 tax years. The tax rates for QSS and married filing jointly are the same and are the lowest tax rates.

How do you file a final return?

For the most part, the process for filing a return for a deceased person is the same as if the person were alive. All income that the deceased received until their death must be reported on Form 1040 or Form 1040-SR, the alternative tax form for adults 65 and older. Any tax credits or deductions the person is eligible for can be claimed.

In most cases, you don’t need to include a copy of the death certificate with a final tax return. However, you need to write “Deceased” along with the taxpayer’s name and date of death at the top of Form 1040, says Tim Steffen, a CPA and director of advance planning at Baird Private Wealth Management in Milwaukee. He recommends including that information at the top of the deceased’s 2024 tax return, too, if the person died before filing a 2024 return.

You might need to also file a separate estate income tax return for the deceased, using Form 1041, if their estate earned money after the person died. Assets such as stocks, bonds, savings accounts and rental property that were owned solely by the deceased pass into the estate during the probate process before being distributed to heirs. If those assets generate more than $600 in income after the person died, you would need to report them on the estate return.

Keep a copy of the final tax return and supporting documents for at least three years — the length of time the IRS has to audit the return. (You might need to keep tax records longer in certain situations.)

What supporting documents do you need to provide?

When filing a Form 1040, you’ll have to submit documents that show the deceased’s income, such as a W-2 and 1099 forms, and documents that support any credits or deductions that are being claimed, such as sales receipts, bank and credit card statements, and receipts for charitable donations.

If you’re not a surviving spouse, you might have to contact the deceased’s former employer, financial institutions or pension provider for certain documents. “Typically, a representative will need to contact these companies anyway to advise of the death to close accounts, transfer assets, et cetera, so requesting tax documents usually occurs simultaneously,” Brickel says. “A death certificate will be needed when making these requests.”

You might also find it helpful to request copies of the deceased’s tax transcripts from the IRS if you don’t have copies of past returns. A variety of these documents are available, including tax return transcripts that show most information reported on 1040s, tax account transcripts that show payment history, and wage and income transcripts. Use Form 4506-T to request free copies of tax transcripts. You’ll need to include a copy of the death certificate and a copy of the Letters of Testamentary or similar document issued by the probate court showing you’ve been authorized to act on behalf of the deceased, or submit Form 56, Notice Concerning Fiduciary Relationship if you are a personal representative.

Court-appointed representatives will need to include a copy of the court document showing their appointment with the tax return they file for the deceased. Personal representatives who aren’t appointed by a court must file a Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer to claim refunds owed to the deceased.

Who pays if taxes are owed?

If there’s a tax bill, the amount should be paid from the deceased’s estate. “Part of an executor’s responsibility is to make sure that any liabilities of the deceased are paid before distributing assets to beneficiaries, and that includes paying any taxes that might be owed,” Steffen says.

If there’s not enough money in the deceased’s estate, federal income taxes must be paid before other debts. If the executor or estate administrator doesn’t prioritize paying taxes owed before distributing assets to beneficiaries, “the government could come after the executors for the unpaid tax,” Massey says.

If there are no estate assets, the executor would need to appeal to the court to declare the estate insolvent. “If there are physical assets, like a home or cars, those would need to be sold to cover the cost, but beyond that, there’s not much that can be done,” Steffen says. “As long as there wasn’t any hiding of assets, or distributions to others ahead of creditors or the IRS, everything should be fine and those debts will be discharged.”

An exception: A surviving spouse will need to pay taxes owed for the deceased if they filed a joint return.

Who receives a refund for a deceased taxpayer?

If you’re a surviving spouse, you can receive a refund owed to the deceased without filing additional forms. Kopp recommends providing your checking or savings account information on the Form 1040 that you file to have a refund directly deposited into your account. Otherwise, if you receive a refund check with your name and your deceased spouse’s name, you’ll have to write “Void” on the check and send it back with Form 1310, and include a written request to reissue the refund check in your name only.

You must file Form 1310 to claim a refund owed to the deceased if you are a personal representative who was not appointed by the court. You can claim a refund without filing Form 1310 if you are a court-appointed administrator for the deceased and include the court document with the Form 1040. In that case, the refund should be paid to the estate and distributed to the beneficiaries, Steffen says.

If you need help filing a return for a deceased taxpayer, you can search for professional tax preparers in your area using the IRS online directory.

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