Tax Filing for a Deceased Person: What You Need to Know

Losing a loved one is difficult, and handling their final tax affairs can be overwhelming. If you're responsible for settling a deceased person’s estate, you may need to file a final tax return on their behalf. Here’s what you should know about the process.

Who Is Responsible for Filing?

The executor of the deceased’s estate (or a surviving spouse, in some cases) is responsible for filing their final income tax return. If no executor is named, a court-appointed representative or next of kin may need to handle the filing.

Which Tax Returns Need to Be Filed?

✅ Final Individual Tax Return – The deceased’s income from January 1 until the date of death must be reported on their last Form 1040. ✅ Estate or Trust Tax Return (If Required) – If the estate generates income after death (from investments, property sales, etc.), an estate income tax return (Form 1041) may also be required. ✅ State Tax Returns – Depending on the state, a separate state tax filing may be necessary.

Important Considerations

📌 Filing Deadline – The final return is typically due by the same tax deadline as for living taxpayers. 📌 Claiming Refunds – If a refund is due, you may need to file Form 1310 or other IRS documentation to claim it on behalf of the estate or heirs. 📌 Deductions & Credits – Medical expenses, charitable donations, and other deductions may still be claimed on the final return. 📌 Estate Tax – In some cases, a federal estate tax return (Form 706) is needed if the estate exceeds the IRS exemption threshold.

Get Help With Final Tax Filings

Tax laws for deceased individuals can be complex, but Tax Pros HQ is here to guide you through the process with care and expertise. Contact us today for assistance. 📞💼