How to File Taxes for a Deceased Person

You're Probably Filing Two Different Returns

When someone dies, the IRS expects up to two separate tax filings. The first is the decedent's final personal income tax return (Form 1040) — covering January 1 through the date of death. The second is the estate income tax return (Form 1041) — covering any income the estate itself earns after death, like interest, dividends, or rental income generated while the estate is being settled.

Most families know about the first one. The second one catches people off guard.

Notifying the IRS

The IRS doesn't automatically learn about a death from the Social Security Administration's records. The executor or personal representative should notify the IRS directly by filing the final Form 1040 with "DECEASED" written across the top, along with the decedent's name and date of death.

If the deceased owed taxes or you expect a refund, file Form 1310 (Statement of Person Claiming Refund Due a Deceased Taxpayer) to claim it. Surviving spouses filing a joint return for the year of death don't need Form 1310 — they can claim the refund directly.

There's no special "death notification form" for the IRS beyond these filings. Some tax professionals also send a letter to the IRS service center to put the deceased's account on notice, but the final return itself serves as official notification.

Filing the Final Form 1040

The final 1040 covers all income the deceased earned from January 1 through their date of death. This includes wages (the employer will issue a W-2), Social Security benefits, pension payments, investment income, rental income, and any other taxable income received before death.

Who files it? The court-appointed executor or personal representative. If there's no will, the court-appointed administrator files it. A surviving spouse can file a joint return for the year of death — this is usually advantageous because joint filing typically results in lower tax liability.

When is it due? The same deadline as any other return — April 15 of the year following the death. If the person died on March 3, 2026, the final return is due April 15, 2027. Extensions (Form 4868) are available if you need more time.

What to report: Include all income up to the date of death. Income received after death is generally not reported on the decedent's final personal return. Whether it belongs on an estate return or a beneficiary's return depends on the type of income and who receives it.

Write "DECEASED" at the top of the return, followed by the decedent's full name and date of death. If filing jointly, the surviving spouse signs the return and writes "Filing as surviving spouse" next to the signature.

The Estate Income Tax Return (Form 1041)

If the estate earns more than $600 in gross income during any tax year while it's being administered, the executor must file Form 1041. This captures income like bank interest, dividends from stock held in the estate, rental income from estate property, or capital gains from asset sales.

The estate needs its own tax identification number — an Employer Identification Number (EIN) — which you obtain online from the IRS at no cost. Do not use the deceased's Social Security number for estate filings.

Form 1041 operates on a fiscal year that begins on the date of death. The first return is due by the 15th day of the fourth month after the end of the estate's chosen tax year.

Common Mistakes That Trigger IRS Problems

Paying debts before taxes. Tax claims can have priority over other estate claims. If you distribute estate assets or pay lower-priority debts before filing required returns and addressing tax liabilities, you may face personal liability for a breach of fiduciary duty.

Missing income sources. Check for 1099 forms from banks, brokerages, pension providers, and Social Security. Request IRS transcripts using Form 4506-T to see what income was reported under the deceased's SSN.

Ignoring state returns. Most states require a final state income tax return in addition to the federal filing. Some states also have separate estate or inheritance taxes with much lower thresholds than the federal estate tax exemption.

Skipping estimated tax payments. If the estate earns significant income during administration, estimated tax payments may be required quarterly to avoid penalties.

Getting Help

Tax filings for a deceased person involve enough complexity that many executors hire a CPA or enrolled agent, especially if the estate has multiple income sources, real estate, or business interests. The cost typically runs $300 to $800 for a straightforward final return and estate filing.

If you're managing the estate yourself, the IRS's Publication 559 ("Survivors, Executors, and Administrators") is the official reference. It's free and available at irs.gov.

The First 48 Hours guide includes a timeline of which financial tasks are urgent, which can wait, and how to avoid the early-distribution trap that puts executors at personal risk — so you can focus on what actually matters in the first days and weeks.