Filing a Florida Decedent's Final Income Tax Return: Form 1040 After Death

After a death, taxes do not stop. The personal representative — or the surviving spouse in some cases — must file a final federal income tax return for the decedent covering the year they died. Getting this right requires understanding what goes on the return, how to sign it, what deadlines apply, and what to do when important documents are missing.

What the Final 1040 Covers

The decedent's final Form 1040 covers income earned from January 1 of the year of death through the exact date of death. Income earned or received after the date of death belongs to the estate, not the individual, and goes on a separate fiduciary return (Form 1041) if applicable.

This means that if someone dies on March 15, the final 1040 covers 74 days of income. A paycheck deposited on March 1 goes on the final 1040. Dividends credited to a brokerage account on April 1 go on the estate's Form 1041.

The return is filed using the decedent's Social Security number. Write "DECEASED" across the top of the return, followed by the decedent's name and date of death.

What Income Must Be Included

Everything the decedent earned or received from January 1 through the date of death must be included:

• Wages, salary, self-employment income (W-2s, 1099-NEC)
• Social Security benefits received before death (note: the SSA claws back the month-of-death benefit — a separate issue)
• Pension and IRA distributions taken before death
• Interest and dividend income credited before death (1099-INT, 1099-DIV)
• Capital gains from any asset sales that occurred before death
• Rental income received before death

For cash-method taxpayers (most individuals), income is included when received, not when earned. A consulting invoice for February work that was paid on April 5 — after the March 15 death — does not go on the final 1040. It goes on the estate's Form 1041.

Who Signs the Return

If there is a court-appointed personal representative: The personal representative signs the return as the filer, noting their capacity ("Personal Representative") in the signature block.

If there is a surviving spouse, no personal representative appointed, and they are filing a joint return: The surviving spouse signs as both spouses. They note the decedent's date of death and may write "surviving spouse" next to their signature.

If there is no personal representative and no surviving spouse: A person who is responsible for the decedent's property (a trusted family member who manages the estate informally) may file. They should also attach Form 1310 (Statement of Person Claiming Refund Due a Deceased Taxpayer) if claiming a refund.

Filing a Joint Return in the Year of Death

In the year a spouse dies, the surviving spouse can generally file a joint return with the deceased spouse. This often results in lower tax liability because the joint filing status comes with larger standard deductions and more favorable tax brackets than filing single.

The surviving spouse can file jointly for the year of death even if they do not have a court-appointed personal representative for the estate. They simply note the decedent's date of death on the return and sign as the surviving spouse.

For the two years following the year of death, if the surviving spouse has a dependent child, they may qualify for "Qualifying Surviving Spouse" filing status — which preserves the joint return tax rates for two additional years.

Deadlines

The final Form 1040 is due on April 15 of the year following the year of death, the same deadline that applies to a regular individual return. A six-month automatic extension to October 15 is available by filing Form 4868 — but this extends the time to file, not the time to pay any taxes owed.

If the decedent died in 2025, the final 1040 is due April 15, 2026 (or October 15, 2026 with an extension).

The Missing 1099 Problem

This is where many executors get stuck. The decedent may not have been organized. Their mail goes to a house that has been locked up. Brokerage statements never arrived. The executor is trying to assemble a complete tax return without access to all the underlying forms.

Strategies for locating missing documents:

• Request transcripts from the IRS: IRS Form 4506-T allows you to request wage and income transcripts for the prior year. These show what was reported to the IRS by third parties (employers, brokerages, banks) so you can identify what income documents should exist
• Review the prior year's return: The decedent's last filed return identifies all income sources that were present the year before — brokerage accounts, pension payers, employers. Contact each one for current-year documentation
• Check the decedent's mail and bank statements: Monthly bank statements often show deposits from recognizable sources (SS benefits, dividends, pensions) that correspond to tax documents
• Contact the Social Security Administration: SSA provides a Social Security Benefit Statement (Form SSA-1099) for deceased individuals; call the SSA directly

Do not guess at income. If a source is unconfirmed, note it in the file and make your best effort to obtain documentation before the deadline.

Medical Expense Deduction: A Decision Point

Unreimbursed medical expenses incurred before death but paid by the estate within one year of death can be deducted in one of two places:

• On the final Form 1040 as a Schedule A itemized deduction (subject to the 7.5%-of-AGI threshold)
• On the federal Form 706 estate tax return (if one is being filed)

The same expenses cannot be deducted in both places. For most Florida estates — where the gross estate is well below the $15,000,000 federal exemption and no Form 706 is being filed — deducting on the final 1040 is the practical choice. But if the estate is large enough to be near the federal threshold, a CPA should run the comparison.

What Florida Specifically Does Not Require

Florida has no state individual income tax, so there is no Florida state final income tax return to file for the individual. The final 1040 is a federal-only filing.

However — as noted above — if the estate subsequently earns income from Florida sources during administration, a separate Florida Form F-1041 fiduciary return may be required. That is a distinct filing from the decedent's final personal return.

Filing the final return correctly protects the estate from IRS penalties and ensures the executor meets their fiduciary duty. The Florida Final Tax & Estate Tax Guide includes a complete document-gathering checklist for the final 1040, guidance on the medical expense election, and a clear breakdown of which income goes on the individual return versus the estate's Form 1041.

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