How to Notify the IRS of a Death

There is no single IRS phone call that handles the estate's tax tasks. The personal representative may need to establish fiduciary authority, file the deceased's final income tax return, and — if required — file the estate's own tax returns. Missed filing deadlines can trigger penalties, and distributing estate assets before settling tax obligations can create personal liability.

Step 1: File Form 56

Form 56 (Notice Concerning Fiduciary Relationship) tells the IRS that you are the legal representative of the deceased's tax affairs. Filing this form ensures that IRS correspondence about the deceased is sent to you, not to a mailbox no one is checking.

Download Form 56 from irs.gov. Fill it out with:

• The deceased's name, Social Security number, and last address
• Your name, address, and SSN
• The date of death
• A description of your authority (executor under a will, administrator by court appointment, etc.)

Use the current Form 56 instructions for the filing address and any supporting documents.

Step 2: Get an EIN for the Estate

If the estate will receive income — from bank interest, rental property, investment dividends, or the sale of assets — you need a separate tax identification number for the estate. This is an Employer Identification Number (EIN), even though no one is employed.

Apply online at irs.gov/ein. The process takes about 10 minutes, and you receive the EIN immediately. You will need:

• The deceased's Social Security number
• Your own SSN (as the responsible party)
• The estate's name (typically "Estate of [Deceased's Full Name]")

The EIN is required to open an estate bank account and to file Form 1041 (the estate income tax return).

Step 3: File the Final Personal Tax Return

The deceased's final Form 1040 covers income earned from January 1 through the date of death. The filing deadline is April 15 of the following year.

Write "DECEASED" across the top of the return, along with the deceased's name and date of death. If you are the surviving spouse filing jointly, you can sign the return yourself. A refund claim may require Form 1310 (Statement of Person Claiming Refund Due a Deceased Taxpayer); check its instructions to determine who must file it.

Step 4: File the Estate Income Tax Return (If Required)

If the estate generates more than $600 in gross annual income after the date of death, you must file Form 1041 (U.S. Income Tax Return for Estates and Trusts). The deadline is April 15 if the estate uses a calendar year, or the 15th day of the fourth month after the fiscal year ends.

Common income sources that trigger Form 1041:

• Interest earned on estate bank accounts
• Dividends from stocks held in the estate
• Rental income from estate property
• Gains from selling estate assets

Step 5: File the Estate Tax Return (If Required)

Form 706 (United States Estate Tax Return) is required only when an estate exceeds the federal estate-tax filing threshold in effect for the year of death. Some states impose separate estate or inheritance taxes with state-specific thresholds; check the rules for the state where the estate is administered.

Form 706 is due within 9 months of the date of death, with a 6-month extension available.

The Executor's Liability

Distributing estate assets before settling tax obligations can expose the personal representative to liability for unpaid taxes. Resolve tax matters before making final distributions.

One Filing Among Dozens

IRS notifications are just one piece of the post-death administrative puzzle. The Notifying Everyone — Master Template Kit maps every filing and notification by deadline — including the tax timeline — with step-by-step instructions so nothing gets missed while you are handling everything else.