Filing a Final Tax Return for a Deceased Person in West Virginia

One of the first tax obligations an executor or surviving spouse faces is filing the deceased person's final personal income tax return. Death does not cancel a tax obligation that was already accumulating—the income earned from January 1 through the date of death still needs to be reported and any taxes owed still need to be paid. Here is exactly how to do it in West Virginia.

Who Is Responsible for Filing

The legal responsibility falls on whoever is managing the estate:

• If you were appointed by the court as executor or administrator, you are responsible
• If you are a surviving spouse and there is no other executor appointed, you may file a joint return for the year of death
• If you are a surviving spouse who has remarried before the end of the tax year, you cannot file a joint return with the deceased spouse—each return is filed separately

The court-appointed executor signs the return on behalf of the estate. A surviving spouse signs as they would a normal joint return, adding "Filing as surviving spouse" near the signature line.

The Returns You Must File

You will be filing two parallel returns covering the same period of income: the federal Form 1040 and the West Virginia Form IT-140.

West Virginia Form IT-140 is the personal income tax return for West Virginia residents. The state starts its calculation of taxable income from the federal adjusted gross income (AGI), so you essentially complete the federal return first and carry the federal AGI into the state return. This means errors on the federal return flow directly into the state return.

Federal Form 1040 covers all income from all sources. The West Virginia return then adds state-specific adjustments.

Both returns are due by April 15 of the year following the death. For a death that occurs in 2025, for example, both returns are due April 15, 2026. Extensions are available—Form 4868 for the federal return (extends to October 15) and the corresponding West Virginia extension for the state return—but an extension only extends the time to file, not the time to pay. If tax is owed, you should estimate and pay it by April 15 to avoid interest and penalties.

What Income to Include

The final return covers all income the deceased person earned or received from January 1 of the tax year through the exact date of death.

Include:

• Wages and salary earned through the date of death (the employer will issue a final W-2)
• Self-employment income through the date of death
• Social Security benefits received before death (only a portion may be taxable depending on total income)
• Interest and dividends received through the date of death
• Rental income or mineral royalty payments received before death
• Capital gains from any asset sales that closed before death
• Any retirement account distributions taken before death

Do not include on this return:

• Income the estate generates after death, such as interest accruing on accounts during the administration period, rent received after death, or mineral royalty payments for production occurring after death. That income goes on the estate's fiduciary income tax return (Form IT-141), not the decedent's personal return.

One source of confusion is year-of-death income that gets paid after the date of death—a paycheck issued after the person died, for instance. That income is generally reported on the estate's Form 1041/IT-141 as income in respect of a decedent (IRD), not on the final personal return. If you are unsure how to classify a specific payment, that is worth verifying with a CPA.

How to Mark the Return as a Deceased Person's Return

The West Virginia IT-140 and federal 1040 both have designated spaces for this:

• On the federal Form 1040: Write "Deceased," the decedent's name, and the date of death across the top of the return
• On the West Virginia IT-140: Mark the "Deceased" indicator in the header section and enter the date of death. Follow the specific instructions on the form for showing the decedent's Social Security Number

If a surviving spouse is filing a joint return:

• Both the decedent's and the spouse's information appear on the return
• The surviving spouse signs in the signature line area, noting "filing as surviving spouse"

If no surviving spouse is filing, the executor signs below this statement: "Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and belief, they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge." Attach a copy of the Letters of Administration or Letters Testamentary to the first return filed.

Tax Benefits for Surviving Spouses

West Virginia provides some additional relief for the years immediately following a spouse's death. The surviving spouse may be able to file with "qualifying widow(er)" filing status for up to two tax years following the year of death if they have a dependent child and meet other IRS requirements. This filing status uses married-filing-jointly tax rates, which are generally more favorable than single filer rates.

On the West Virginia IT-140 specifically, the state allows the deceased spouse's information to be listed under a surviving spouse exemption for two subsequent years, which can provide additional state tax relief. Check the current year's IT-140 instructions from the West Virginia State Tax Department for the exact treatment in the applicable tax year.

What Happens to a Refund

If the final return shows that the deceased person overpaid taxes during the year, that refund belongs to the estate—it is a probate asset. To claim a federal refund, attach IRS Form 1310 ("Statement of Person Claiming Refund Due a Deceased Taxpayer") unless you are a surviving spouse filing a joint return. West Virginia has its own version of this form for state refund claims.

The refund check will be made payable to the estate or to you in your capacity as executor, and you will need to deposit it into the estate's checking account. Do not deposit it into your personal account.

What Happens If Tax Is Owed

If the final return shows a balance due, that amount becomes a creditor claim against the estate. It has priority status and must be paid before distributions to beneficiaries. If the estate cannot cover the tax liability from available assets, the executor is generally not personally responsible for the decedent's prior tax debts—but be careful about distributing assets to beneficiaries before confirming all tax liabilities are resolved, or you could find yourself personally liable for improper distributions.

The Separate Fiduciary Return Is Not the Same Thing

Many executors file the final personal return and then assume all tax obligations are complete. They are not if the estate is holding income-producing assets during the administration period. The fiduciary income tax return—West Virginia Form IT-141 and federal Form 1041—is a separate annual return filed for the estate itself as a taxpayer. This return covers income the estate earns after death. If the estate has a bank account earning interest, a rental property collecting rent, or mineral rights generating royalty payments, a fiduciary return is required for every year those income flows continue until the estate is closed.

If you are in the middle of this process and want to understand how the personal final return, the fiduciary return, and the ET 6.01 appraisement all fit together in West Virginia's probate timeline, the West Virginia Final Tax & Estate Tax Guide provides a clear sequential walkthrough of every obligation from the day of death through final estate settlement. The guide is specifically built around West Virginia's forms and procedures—not generic national guidance that misses the state's specific requirements.

Filing the decedent's final return correctly is one concrete step you can check off early in the administration process. Getting it right the first time avoids amended returns, IRS correspondence, and delays in closing the estate.

See more West Virginia guides →