Filing the Final Income Tax Return for a Deceased Person in New York

One of the first tax tasks a New York executor must handle has nothing to do with estate tax — it's filing the decedent's last personal income tax return. This return covers only the income the person earned while alive. It's separate from anything the estate earns afterward, and it's separate from the estate tax return.

Getting it right means knowing what to include, how to sign it, whether to file jointly, and what to do when the IRS owes the estate a refund.

What the Final Return Covers

The final personal income tax return covers all income the decedent earned or received from January 1 of the year they died through the exact date of death. It is filed on the same forms the decedent used while alive.

For example: a person who died on August 15, 2026, files a return covering wages, Social Security, IRA distributions, rental income, dividends, interest, and any other income from January 1 through August 15. Income the estate earns from August 16 onward goes on a separate fiduciary income tax return — not here.

This distinction trips up many first-time executors who consolidate all income into one return. It also matters for timing: the estate may not begin receiving income until it takes control of accounts, so the separation often happens naturally, but it should be documented.

Which Forms to File

Federal: Form 1040 — the standard individual income tax return, filed as usual with the correct filing status.

New York State: Form IT-201 for full-year New York State residents. Form IT-203 (Nonresident and Part-Year Resident Income Tax Return) for individuals who lived in New York for only part of the year, or who were nonresidents earning New York-source income.

If the decedent lived in New York City, the IT-201 captures the New York City resident income tax as well. No separate city form is needed.

The Deadline

The final Form 1040 and Form IT-201 are due by April 15 of the year following the death, under the same standard deadline as any personal return.

For a 2026 death, that means the final return is due April 15, 2027.

If the estate needs more time, the executor can request a standard extension — six months for federal, with New York generally following suit. The extension extends the time to file, not the time to pay. If the decedent owed taxes, estimated payment is due with the extension request.

How to Mark the Return as a Final Return

When filing on paper, write "Deceased," the decedent's full name, and the exact date of death across the top of the return. This signals to both the IRS and the New York State Department of Taxation and Finance that this is a final return.

Tax software has designated fields for this purpose. The preparer enters the date of death, and the software handles the labeling and any necessary adjustments to deductions or credits.

The executor signs the return in their official capacity — typically as "Executor" or "Personal Representative" — below or alongside the signature line. If there is no formally appointed executor (for instance, in a small estate proceeding), the person responsible for the estate's affairs signs as "personal representative."

The Joint Return Option

If the decedent was married, the surviving spouse has the right to file a joint return for the final year — combining the decedent's income with their own on a single return.

This is often the better option because joint filing uses more favorable tax brackets and a higher standard deduction. For 2026, the standard deduction is $32,200 for married filing jointly versus $16,100 for single filers. On a return that covers only part of the year for the deceased, that additional deduction can produce meaningful savings.

One condition: the surviving spouse must not have remarried before December 31 of the same tax year.

Both the surviving spouse and the executor sign the joint return. If the surviving spouse is also the executor, they sign in both capacities.

A surviving spouse who files a joint return for the year of death can also claim "Qualifying Surviving Spouse" status on the next two returns (if they have a dependent child), which preserves joint-return bracket rates beyond the year of death.

Claiming a Refund: Form 1310

If the final return produces a refund owed to the estate, the IRS does not automatically issue the check. The executor must file IRS Form 1310 (Statement of Person Claiming Refund Due a Deceased Taxpayer) alongside the return.

Form 1310 identifies who is legally authorized to receive the refund — the executor, the surviving spouse, or another legal representative. Without this form, the IRS typically holds or rejects the payment.

For New York State refunds on the IT-201, the state requires equivalent documentation establishing the executor's authority. This may include a copy of Letters Testamentary or Letters of Administration issued by the Surrogate's Court.

If the surviving spouse files a joint return, they can claim the refund directly as the surviving spouse — Form 1310 is generally not required in that case, though confirming with the specific software or preparer is advisable.

What Goes on This Return — and What Doesn't

Included: All wages, salaries, tips, Social Security benefits, pension and IRA distributions, interest, dividends, rental income, capital gains from sales completed before death, and any other income earned through the date of death.

Not included:

• Income the estate earns after the date of death (goes on Form IT-205/Form 1041)
• Funeral expenses (deductible only on Form ET-706, the estate tax return — not on the personal income tax return)
• Debts the decedent owed at death (handled by the estate's creditor process, not on the tax return)

Prior Year Unfiled Returns

If the decedent had unfiled tax returns from previous years, the executor is legally obligated to file those as well. This is more common than many executors expect, particularly in cases involving illness, incapacity, or complicated financial situations near the end of life.

Reviewing prior year returns also helps the executor identify all of the decedent's income sources. A W-2 or 1099 that shows up on a 2024 return may point to a bank account or brokerage that hasn't surfaced yet. Prior year returns are among the most useful documents for tracking down estate assets.

The IRS allows the executor to request copies of prior year transcripts directly using Form 4506-T, which can fill gaps when the decedent's records are incomplete.

Connecting to the Rest of the Estate Tax Process

The final personal income tax return is one of three tax filings that may be required in a New York estate. The others are the estate's fiduciary income tax return (Form IT-205 / federal Form 1041, for income the estate earns during administration) and the New York estate tax return (Form ET-706, due nine months from the date of death for estates above $7,350,000).

These three filings involve different agencies, different deadlines, and different tax rates. Executors who treat them as one obligation typically end up either missing a deadline or making deductions on the wrong form.

The New York Final Tax & Estate Tax Guide maps all three returns in chronological sequence, alongside the creditor period rules and lien release process that govern when distributions to beneficiaries can safely be made.

See more New York guides →