How to Report a Death to the IRS and File a Final Tax Return

There's No "Report a Death" Form for the IRS

The IRS doesn't have a stand-alone death notification form. Instead, you establish your authority and handle the deceased's tax obligations through three specific actions:

1. File IRS Form 56 to formally establish your fiduciary relationship
2. File the deceased's final Form 1040 covering income from January 1 through the date of death
3. File Form 1041 if the estate earns income after the date of death

The IRS learns about the death through Social Security's records, but that notification is passive — it doesn't relieve the executor of any filing obligations.

Step 1: File Form 56 (Notice Concerning Fiduciary Relationship)

Form 56 notifies the IRS of your fiduciary relationship so you can act on tax matters. It does not, by itself, change the taxpayer's last-known address or request copies of notices; refund claims have their own requirements.

File it when the fiduciary relationship is created. Mail it to the IRS service center where the person for whom you are acting is required to file tax returns; use the current Form 56 and Form 1040 instructions for the address. Form 56 does not update the taxpayer's last-known address; use Form 8822 or Form 8822-B for an address change.

Step 2: File the Final Individual Return (Form 1040)

The deceased's final Form 1040 covers all income earned from January 1 through the date of death. The filing deadline is the normal April 15 of the following year — a death doesn't change the due date or grant an automatic extension (though you can file Form 4868 for a standard six-month extension if you need more time).

Key details for the final return:

• Write "DECEASED" and the date of death at the top of the return
• If filing jointly with a surviving spouse, the spouse and any appointed personal representative sign; if no representative was appointed, the spouse writes "Filing as surviving spouse" below their signature
• If no personal representative was appointed and there is no surviving spouse, the person in charge of the decedent's property signs as "personal representative"; a court-appointed representative claiming a refund attaches proof of appointment
• Report all income through the date of death — wages, dividends, interest, rental income, retirement distributions, Social Security benefits received
• For qualifying medical expenses incurred by the decedent, the personal representative may elect to deduct expenses the estate pays within one year after death on the decedent's income tax return for the year incurred instead of Form 706; the same expenses cannot be deducted on both returns

Step 3: Estate Income Tax Return (Form 1041)

If a domestic estate has $600 or more in gross income during a tax year, you must file Form 1041. You must also file if any beneficiary is a nonresident alien, regardless of the estate's gross income. This is a separate return from the final 1040.

The estate's tax year begins on the date of death and the executor can choose a fiscal year-end (not necessarily December 31). The return is due by the 15th day of the fourth month after the chosen year-end.

The estate gets its own Employer Identification Number (EIN). Apply for one online at irs.gov — it's free and instant. You'll need this EIN for estate bank accounts, too.

Common Deadlines Executors Miss

• Final 1040: April 15 of the year after death (or October 15 with extension)
• Form 1041: 15th of the 4th month after the estate's fiscal year-end
• Form 706 (federal estate tax): Nine months after death, with a six-month extension available. For a decedent who dies in 2026, filing is generally required if the gross estate plus adjusted taxable gifts and the specific gift tax exemption exceeds $15 million. A portability election can also require a return below that threshold. Most estates don't owe federal estate tax, but some states have lower thresholds.
• State estate or inheritance tax: Deadlines and thresholds vary by state — 12 states plus DC impose an estate tax, and five states impose an inheritance tax

Missing a deadline triggers penalties and interest. The failure-to-file penalty is 5% of unpaid taxes per month, up to 25%. The failure-to-pay penalty is 0.5% per month. Both run simultaneously.

The IRS Is One Piece of the Administrative Puzzle

Tax obligations are among the most consequential notifications an executor handles, but they sit alongside Social Security, Medicare, credit bureaus, the DMV, veterans' affairs, and more. Each agency has its own forms, deadlines, and required documents.

The Government Notifications Master Checklist walks through every notification in sequence — including a dedicated section on IRS filings — with the exact forms, deadlines, and filing addresses for each step.