How to File Taxes for a Deceased Person

Figures verified November 9, 2026 against IRS Publication 559, Survivors, Executors, and Administrators · Update log

Short answer

Most estates file two income tax returns. The final Form 1040 covers the person's income from January 1 to the date of death and is due April 15 of the year after death. The estate's Form 1041 covers income earned after the death, and is required for any year the estate has $600 or more of gross income.

Large estates (over $15 million for 2026 deaths), and married people whose spouse wants their unused exemption, also file Form 706 within 9 months. Some states add their own estate, inheritance or fiduciary income tax return.

Which returns a deceased person's estate files

Return	Covers	Required when	Due
Final Form 1040	The person's income, January 1 to the date of death	The person would have had to file (or to get a refund)	April 15 of the year after death
Prior-year Form 1040	The year before death, if not filed yet	Same as for any living taxpayer	April 15 of the year of death
Form 1041	The estate's income after the death	$600+ gross income in the tax year	15th day of the 4th month after the estate's tax year
Form 706	Everything the person owned at death	Gross estate over $15 million, or electing portability	9 months after death
Form 709	Gifts the person made in the year of death	Gifts above the annual exclusion	April 15 of the year after death, or the 706 due date if earlier
State returns	State income, estate or inheritance tax	Depends on the state	Varies; see the state pages

The person's income doesn't simply stop at death. Their final paycheck, a bonus, an IRA distribution to the estate, or interest posted after the date of death belong to the estate (or to the beneficiary who receives them), not the final 1040. The bank or employer will often report these under the person's Social Security number anyway, so expect to explain some 1099s.

Free tool

Your executor tax calendar

Enter the date of death. Every federal due date is moved past weekends and legal holidays. Change the estate's tax year end to see how a fiscal year moves the Form 1041 dates.

Date of death

Estate's first tax year ends

Your dates will appear here.

Do it yourself, correctly

The Executor's Final Tax Returns Kit

An estate pays 37% on income above $16,000. Paid out to the heirs on time, the same income is taxed at their rates, often 12%. The kit shows how, and is $49.

Buy for $49Instant download: 46-page PDF workbook and calculator spreadsheet. 30-day refund, no questions asked.

Every federal tax filing after a death, in the order you do them: the estate's EIN, Form 56, the final Form 1040, the estate's Form 1041, the K-1s and a clean close.

46-page workbook
Form 1041, line by line
Both returns worked

Which returns this estate owes, from five yes-or-no questions
The final 1040 and Form 1041 explained line by line, with one family's returns fully worked
How to split each 1099 at the date of death so the IRS match does not trigger a letter
A spreadsheet for deadlines, the Form 1041 estimate and each heir's K-1, plus five letters to copy

Buy for $49

The final Form 1040

File the regular Form 1040 for the year of death, with the usual schedules. A few things are different:

Mark it. Write "Deceased", the person's name and the date of death across the top. Most software does this when you enter the date of death.
Full deductions. The standard deduction is not reduced for a part-year, and personal deductions and credits are figured as for a full year.
Income only to the date of death. Report what the person received (or, for accrual taxpayers, earned) up to death. Amounts paid after death are income in respect of a decedent, taxed to the estate or beneficiary who receives them.
Medical expenses the estate pays within one year after death can be treated as paid by the person when incurred, and deducted on the final return (or on Form 706, not both).
Joint return. A surviving spouse who hasn't remarried by year end can file jointly for the year of death, and then may qualify as a qualifying surviving spouse for two more years if they have a dependent child.

Unused capital losses and net operating losses of the person end with the final return; they don't carry over to the estate. Take as many losses as you can on the final 1040.

Who files and signs

Court-appointed executor or administrator: signs the return as personal representative and attaches a copy of the court certificate if a refund is claimed.
Surviving spouse, joint return, no representative: signs for both, and writes "Filing as surviving spouse" where the other spouse would sign.
Joint return with a representative: the representative and the surviving spouse both sign.
No one appointed: the person in charge of the deceased person's property files and signs, and uses Form 1310 to claim a refund.

File Form 56 to tell the IRS you are acting for the person, so letters and notices about the final return reach you.

Who gets the refund of a deceased person

A refund on the final return belongs to the estate. On a joint return, it goes to the surviving spouse. Otherwise it is paid to the personal representative, or to the person who claims it on Form 1310 and agrees to pay it out under the law of the state where the person lived. Use the Form 1310 decider to see whether you need the form.

If the person owed tax

Tax owed on the final return is a debt of the estate. Pay it from estate funds. Federal tax debts have priority: an executor who pays other creditors or distributes to heirs first, knowing about the tax, can become personally liable for it. If the estate is short, talk to a professional before paying anyone.

Once the returns are filed, Form 4810 asks the IRS to assess any additional income tax within 18 months instead of the usual 3 years, and Form 5495 asks for discharge from personal liability. Both help an executor close the estate with confidence.

The estate's Form 1041

From the moment of death, the person's property belongs to their estate, which is a separate taxpayer with its own EIN. If the estate's gross income for a tax year is $600 or more, the executor files Form 1041. The estate can choose a fiscal year, deducts what it distributes to beneficiaries, and sends them Schedules K-1. Full details in our Form 1041 guide.

Form 706 and state death taxes

Form 706 is the federal estate tax return. For 2026 deaths it is required only when the gross estate plus lifetime taxable gifts exceeds $15,000,000, but married people's estates often file anyway to pass the unused exemption to the surviving spouse. See the Form 706 guide.

16 states and DC have their own estate or inheritance tax, with much lower thresholds. Pennsylvania taxes even children's inheritances at 4.5%, and New Jersey requires waivers before banks release accounts. Check the state-by-state guide for where the person lived and where they owned real estate.

First steps: EIN and Form 56

Get several certified death certificates and, if there is probate, your letters testamentary or letters of administration.
Apply online for the estate's EIN and open an estate bank account: how to get an EIN for an estate.
File Form 56 for the person (their SSN) and another for the estate (its EIN): Form 56 guide.
Collect last year's return, this year's W-2s and 1099s, and the person's IRS account transcript, which lists income reported to the IRS.
Put every deadline from the calculator above in your calendar.

Do it yourself, correctly

The Executor's Final Tax Returns Kit

An estate pays 37% on income above $16,000. Paid out to the heirs on time, the same income is taxed at their rates, often 12%. The kit shows how, and is $49.

Buy for $49Instant download: 46-page PDF workbook and calculator spreadsheet. 30-day refund, no questions asked.

Every federal tax filing after a death, in the order you do them: the estate's EIN, Form 56, the final Form 1040, the estate's Form 1041, the K-1s and a clean close.

46-page workbook
Form 1041, line by line
Both returns worked

Which returns this estate owes, from five yes-or-no questions
The final 1040 and Form 1041 explained line by line, with one family's returns fully worked
How to split each 1099 at the date of death so the IRS match does not trigger a letter
A spreadsheet for deadlines, the Form 1041 estimate and each heir's K-1, plus five letters to copy

Buy for $49

Optional: get help filing

Get a flat-fee quote for the estate's tax returns

The final Form 1040, the estate's Form 1041 and any state return are the parts executors most often hand off. Leave your email and the rough estate size, and a CPA or Enrolled Agent who prepares estate returns will reply with a fixed price. Free, and no obligation.

State where the person lived

Rough value of the estate

Add details (optional, helps the CPA price it)

What do you need help with?

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Month of death

First name

Anything else?

We pass your request to an independent CPA or Enrolled Agent who prepares these returns. We may be paid a referral fee by the professional; it never changes the price you are quoted. This is not legal or tax advice.

Frequently asked questions

Do you have to file taxes for a deceased person?

Yes, if the person would have had to file for the year of death had they lived, based on their income and filing status. A return is also worth filing, even when not required, to claim a refund of tax withheld or estimated tax paid.

When is a deceased person's final tax return due?

On the same date it would have been due had they lived: April 15 of the year after death for most people, whatever month they died. If they died early in the year before filing last year's return, that return is due too, usually also on April 15.

Who is responsible for filing a deceased person's taxes?

The personal representative: the executor named in the will or an administrator appointed by the court. If no one was appointed, the person in charge of the deceased person's property files. A surviving spouse can file a joint return for the year of death if no representative was appointed before the due date.

Who gets the tax refund of a deceased person?

The refund belongs to the estate, so it goes to whoever is entitled to the estate's assets under the will or state law. A surviving spouse on a joint return receives it directly. Anyone else claiming it may need Form 1310.

How do I file taxes for a deceased person with no estate?

If nothing went through probate and no one was appointed, the person handling the deceased person's affairs files the final Form 1040, signs as the person in charge of their property, and attaches Form 1310 if claiming a refund. Write "Deceased", the name and date of death across the top.

Can you e-file a deceased person's tax return?

Yes. The final Form 1040 can be e-filed with most tax software, and Form 1310 can be attached to an e-filed 1040. Form 1041 for the estate can be e-filed through a tax professional or software that supports it.

Are the deceased person's debts the family's responsibility?

Generally no. Tax and other debts are paid from the estate. But an executor who distributes assets before paying a federal tax debt they knew about can be held personally liable for it, so pay or reserve for taxes before distributing.

Sources

This information is provided for educational purposes only and should not be considered legal or tax advice. Consult a qualified tax professional for guidance specific to your situation.