How to file a final tax return for someone who died

General information, not legal, tax or financial advice. Last reviewed Oct 30, 2026.

Quick answerFile the person’s final Form 1040 for the year of death the same way you would if they were alive, reporting income up to the date of death, by the normal deadline for that year. A surviving spouse can still file jointly. To claim a refund, a representative who wasn’t appointed by a court attaches Form 1310; a court-appointed representative attaches the court appointment instead. The IRS doesn’t need a copy of the death certificate.

Who files and who signsFederal law

Situation	Who signs	What to attach to claim a refund
Executor or administrator appointed by a court	The appointed representative (and the surviving spouse too, if it’s a joint return)	A copy of the court document showing the appointment
No appointed representative, surviving spouse files jointly	The spouse, writing “filing as surviving spouse” in the signature area	Nothing extra. A surviving spouse doesn’t need Form 1310.
No appointed representative and no surviving spouse	The person in charge of the deceased’s property, signing as “personal representative”	Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer

Who signs, the signature notations, when Form 1310 or a court appointment is needed, and that no death certificate is required. Source: IRS – Filing a final federal tax return for someone who has died, checked Oct 30, 2026.
Form 1310 is used to claim a refund on behalf of a deceased taxpayer. Source: IRS – About Form 1310, checked Oct 30, 2026.

Step by stepFederal law

Gather the year’s income records: W-2s, 1099s, Social Security and pension statements. If you can’t find past returns or income forms, request the deceased’s transcripts (see how to find assets).
Check earlier years. If the person didn’t file returns for years before death, you may have to file those too.
Prepare Form 1040 or 1040-SR for the year of death. Report all income up to the date of death and claim every credit and deduction they qualify for.
Choose the filing status. A surviving spouse who doesn’t remarry that year is treated as married for the whole year and can file jointly or separately. A surviving spouse with a dependent child may be able to file as a Qualifying Surviving Spouse for the next two years.
Mark the return. On paper, write “deceased,” the person’s name and the date of death across the top. When e-filing, follow the software’s instructions.
File by the usual deadline for that tax year, unless you get an extension.
Pay any tax due from the estate, or ask about a payment plan.
Optional: an executor can file Form 56 to tell the IRS about the fiduciary relationship.

Prepare the return as if the person were alive; prior-year returns; married status for the year of death; Qualifying Surviving Spouse for two years; “deceased” notation; same deadlines; paying a balance due. Source: IRS – Filing a final federal tax return for someone who has died, checked Oct 30, 2026.
Forms 1040/1040-SR, prior-year returns, Form 4506-T, Form 1310 for refunds, Publication 559. Source: IRS – File the final income tax returns of a deceased person, checked Oct 30, 2026.
Form 56 gives notice of the creation or termination of a fiduciary relationship. Source: IRS – About Form 56, checked Oct 30, 2026.

The estate may need its own returnFederal law

The final Form 1040 covers income up to the date of death. Income earned after death by the estate’s assets, such as interest, dividends or rent, belongs to the estate. If the estate has more than $600 of gross income in a year, the administrator must file Form 1041. The estate needs its own employer identification number (EIN). A calendar-year estate files Form 1041 and the Schedules K-1 for beneficiaries by April 15 of the next year; Form 7004 gives an automatic 5-month extension. The estate may also owe quarterly estimated tax. Federal estate tax (Form 706) is a separate return that applies only to very large estates: see estate taxes explained.

Form 1041 required above $600 of estate gross income; EIN; April 15 deadline for calendar-year estates; Schedule K-1; Form 7004 5-month extension; estimated tax. Source: IRS – File an estate tax income tax return, checked Oct 30, 2026.

State income tax returnsState law

Not yet verified: whether and how a final state income tax return must be filed in New Hampshire, California, Texas, Florida or Ohio. We couldn’t confirm this from the state tax agencies today, so check with the state revenue department.

Was this helpful?