10/20/2026
As a survivor, executor, or administrator of an estate, you are responsible for filing the deceased individual’s final income tax return. This return must report all income earned from the beginning of the tax year through the date of death. You should also ensure that the deceased receives all applicable tax credits and deductions they would have been eligible to claim if they were still living.
The final income tax return is filed using Form 1040, the same form the individual would have used while alive. If you are responsible for managing the deceased’s tax affairs, you may need to file Form 56, Notice Concerning Fiduciary Relationship, to notify the IRS of your role. A surviving spouse may generally file a joint return for the year of death, regardless of when the death occurred during that year. If you discover that the deceased failed to file tax returns for previous years, you may also be responsible for ensuring those outstanding returns are filed.
If the final return shows a tax liability, payment should be submitted by the applicable deadline. The IRS website offers several payment methods, including debit cards, credit cards, and electronic funds transfers. If you cannot pay the full amount owed immediately, you may be eligible for a payment plan or installment agreement.
If the deceased individual is entitled to a tax refund, Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer, may be required to claim it, depending on the circumstances.
Additional IRS Forms and Documents
When preparing a deceased individual’s final tax return, you may need the following documents and forms:
◾️Forms W-2 and 1099: These documents report income earned or payments received before the individual’s death.
◾️Death certificate: A copy may be requested by the IRS or other relevant authorities, depending on the circumstances.
◾️Form 1041, U.S. Income Tax Return for Estates and Trusts: This form may be required if the estate earns $600 or more in gross income during the tax year, such as interest, dividends, or income from the sale of assets, after the individual’s death.
For additional guidance on filing requirements, tax responsibilities, and estate-related matters, consult IRS Publication 559, Survivors, Executors, and Administrators.