Filing the final tax return for someone who has died
What the IRS expects, who signs, and how the estate files separately when it generates income.
7 min read
The Internal Revenue Service requires a final personal income tax return for the year a person dies. The return covers income from January 1 through the date of death, and uses Form 1040 just as in life (Internal Revenue Service [IRS], 2024).
Who signs and how
If a personal representative has been appointed, that person signs the return and writes “Deceased,” the person’s name, and the date of death across the top. If a surviving spouse files jointly, the spouse signs and writes the same notation. Filing a joint return for the year of death is generally allowed (IRS, 2024).
Refunds
If a refund is owed and someone other than a surviving spouse or court-appointed representative is claiming it, file Form 1310 to establish entitlement (IRS, 2024).
When the estate files separately
If the estate earns income after the date of death, such as interest, dividends, or rental income, the executor may need to apply for an Employer Identification Number and file Form 1041 for the estate (IRS, 2024). Most small estates that distribute assets quickly do not require this, but assets held for months or years usually do.
Get help organizing the year
NextStep can help you assemble the documents your tax preparer will ask for, in the order they typically need them.