How to File Form 1040 for a Deceased Taxpayer in Alaska

One of the first tax obligations after someone dies has nothing to do with the estate's own taxes — it is finishing the deceased person's personal federal income tax return for the year they died. This final Form 1040 covers income from January 1 of the year of death through the exact date of death, and it is the executor's responsibility to file it.

Alaska has no state income tax, so there is no state equivalent to worry about. The only return to file is federal, and the mechanics are specific enough that a few key details can make the difference between a clean filing and a delayed refund or IRS notice.

Who Files the Final Return

The executor or personal representative of the estate is responsible for filing the final Form 1040. If there is no executor — which happens in small Alaska estates settled via the small estate affidavit process under AS 13.16.680 — the responsibility falls to whoever takes charge of the decedent's affairs, typically a surviving spouse, adult child, or other family member.

If the decedent was married, the surviving spouse has the option to file a joint return with the decedent for the year of death. Filing jointly often produces a better tax outcome because it combines both spouses' income under the more favorable joint brackets. The surviving spouse can file a joint return even without a formally appointed executor.

Marking the Return Correctly

The IRS requires specific notations on returns filed for deceased taxpayers:

• Write the word DECEASED across the top of Form 1040
• Write the decedent's name and the date of death on the top line

For e-filed returns, tax software prompts you to enter the date of death, which triggers the same effect. When filing on paper, the notations are mandatory — returns that arrive without them can be processed as ordinary living taxpayer returns, causing matching errors when the IRS discovers the Social Security Number has been reported as deceased.

Who Signs the Return

The signature requirements depend on the filing situation:

Surviving spouse filing a joint return: Signs their own name, writes "Filing as surviving spouse" in the signature area.

Court-appointed executor: Signs as "Personal Representative" or "Executor." For electronic filing, attaches Form 56 (Notice Concerning Fiduciary Relationship) to formally notify the IRS of the fiduciary relationship.

No court appointment, no surviving spouse: The person handling the estate signs as "Personal Representative." If there is a refund due, Form 1310 will also be required — see below.

What Income to Include

The final Form 1040 covers only income the decedent received or had the right to receive up to the date of death. This includes wages, self-employment income, investment dividends and interest, rental income, Social Security benefits (the taxable portion), pension distributions, and any other income reported on W-2 or 1099 forms bearing the decedent's Social Security Number.

Income earned after death does not go on the final 1040. That income belongs to the estate and is reported on Form 1041, the estate's income tax return — if the estate earns $600 or more for the year.

The Alaska Permanent Fund Dividend is a common complication. If the decedent received the PFD before dying, it is reported as ordinary income on the final 1040 on Schedule 1. If the estate applied for and received the PFD after the decedent's death using the PFD Estate Application, that payment is Income in Respect of a Decedent — it belongs on Form 1041, not the final 1040. The Alaska Department of Revenue will issue a 1099-MISC to the estate using federal payer EIN 92-6001185. Make sure the right return receives it.

Benefits that are not taxable and should not be reported on the final 1040:

• Life insurance proceeds paid directly to named beneficiaries
• Alaska Workers' Compensation Act death benefits
• Veterans Affairs (VA) death benefits
• The $255 Social Security lump-sum death benefit

One critical Social Security detail: Benefits are not prorated for the month of death. Any Social Security payment received for the month in which the decedent died must be returned to the SSA. Do not report it as income and do not keep it.

Handling a Refund: When Form 1310 Is Needed

If the final 1040 results in a refund and the executor is not a surviving spouse filing jointly, and is not a formally court-appointed representative with a certified appointment certificate, Form 1310 must be filed.

Form 1310 is common in Alaska because informal probate is so widely used. Executors appointed under Alaska's informal probate procedure, and people administering estates via the small estate affidavit, typically do not have the formal court appointment certificate the IRS requires as an alternative to Form 1310.

For these situations, Form 1310 must be completed and the return must be filed on paper — it cannot be e-filed. The IRS processes paper returns that include Form 1310 more slowly than electronic returns, so submit as early as possible before the April 15 deadline.

See /blog/irs-form-1310-deceased-taxpayer for a full walkthrough of Form 1310 and common errors to avoid.

The April 15 Deadline

The final Form 1040 is due on April 15 of the year following the year of death. If the decedent died on November 3, 2025, the final 1040 is due April 15, 2026 — the same deadline as any other taxpayer's return.

An extension using Form 4868 gives an additional six months, pushing the deadline to October 15. However, an extension only extends the time to file — not the time to pay any tax owed. If the final return will show a balance due, estimate the liability and pay it by April 15 to avoid interest.

Deductions on the Final Return

The final 1040 can claim the full standard deduction for the year, prorated deductions are not required. If the estate pays medical expenses that the decedent incurred before death, those can be deducted either on the final 1040 (as a medical expense, subject to the 7.5% AGI floor) or on the estate's Form 706 (as a debt of the estate). The executor should calculate which produces the larger benefit.

Charitable contributions made before death, mortgage interest paid before death, and state and local taxes paid before death (up to the $10,000 SALT cap) are all deductible on the final 1040 in the normal way.

Preparing for Both the Final 1040 and Form 1041

For Alaska estates where the estate will generate more than $600 in post-death income — which is common even in modest estates, given PFD payments, ANCSA dividends, interest income, and similar Alaska-specific income streams — both returns will be needed.

The final 1040 and the Form 1041 are independent filings with separate deadlines and separate EINs (the final 1040 uses the decedent's Social Security Number; the 1041 uses the estate's EIN). Keeping the income properly allocated between the two returns — date-of-death and prior income on the 1040, post-death income on the 1041 — is the most important organizational task.

The Alaska Final Tax & Estate Tax Guide at /us/alaska/estate-tax/ provides a chronological checklist covering the final 1040, the estate EIN, Form 1041 obligations, the PFD estate application deadline, and the full sequence of tax filings from the date of death through estate closure.

What Can Go Wrong

The most common errors on the final 1040 are reporting income that belongs on Form 1041 (or vice versa), filing electronically when Form 1310 requires a paper return, and missing the April 15 deadline in the aftermath of managing other estate obligations. For Alaska estates, failing to correctly categorize the PFD — as final 1040 income versus Form 1041 IRD — also appears regularly.

The IRS will catch discrepancies between 1099 forms issued to the decedent's Social Security Number and what appears on the final return. Getting the income allocation right from the start prevents correspondence audits months or years later.

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