How to File a Final Tax Return for a Deceased Person

Who Files the Final Tax Return for a Deceased Loved One?

When you lose a spouse or loved one, you still need to report their income to the IRS for the year they passed. A final individual income tax return (Form 1040 or 1040-SR) must be filed for that year, reporting the decedent’s income up to the date of death.

Depending on your relationship with your lost loved one, filing a final tax return might simply mean filing jointly with them. If your spouse passed away during the year and you haven’t remarried, you can still file a joint return for that year. This joint return will report both your spouse’s income earned before death and your own income for the entire year.

Filing as Married Filing Jointly often preserves access to certain credits and deductions, depending on income limits and eligibility rules. When filing jointly, be sure to include any tax credits, deductions, or tax relief your spouse may still qualify for.

Check IRS press releases to see if any recent tax relief may apply to your loved one's final return.

If a joint return isn’t filed, the deceased person’s court-appointed personal representative is generally responsible for filing the final return. If no representative exists, the person in charge of the decedent’s property may file.

Source: IRS Pub. 501, Filing Status

How to File a Final Tax Return for a Deceased Person

Filing a final income tax return starts with confirming your filing status.

If your spouse passed away during the tax year and you have not remarried, you may file a joint return for that year. This return reports your spouse’s taxable income up to the date of death and your own income for the full year.

If you do not file jointly, a personal representative (executor, administrator, or the person in charge of the estate) must file the decedent’s final return.

1. Determine filing status:

• Married couples can file jointly for the year of death.
• If not filing jointly, the personal representative files separately for the decedent.

2. Gather required documents:

• W-2s, 1099s, and any other proof of income before death
• Records of deductions or credits still available (medical bills, mortgage interest, charitable gifts)
• Copy of the death certificate. The IRS does not require a death certificate to be submitted with the final return, but it will be useful for legally closing or transferring any bank or other investment accounts.

Note: A death certificate will be necessary to establish a legal heir for any distribution of assets and income from the deceased's estate or to pay tax obligations, other debts, and file returns related to their estate.

3. Complete Form 1040 or 1040-SR:

• Write “Deceased” and the date of death next to your spouse’s name at the top.
• If filing jointly, the surviving spouse signs the return.
• If a personal representative is appointed, they also sign and note their role.

4. Attach necessary forms (if applicable):

• Form 56 – Notifies the IRS of a fiduciary relationship (executor or administrator).
• Form 1310 – Required only if claiming a refund and not filing jointly as a surviving spouse.

5. File and pay or claim a refund:

• File by the standard April 15 deadline (use Form 4868 to request an extension).
• Pay any tax owed from the estate.
• Refunds go to the surviving spouse or authorized representative.

Eligible deductions and credits may still apply on a final return, depending on the facts. Credit eligibility, including the Earned Income Credit, depends on income, filing status, and qualifying dependents.

Source: IRS Pub. 559, Signing the Return

Claiming a Refund on a Deceased Person’s Tax Return (Form 1310)

IRS Form 1310 (Statement of Person Claiming Refund Due a Deceased Taxpayer) is an important document used to claim a tax refund on behalf of a deceased taxpayer. You’ll only need it if:

• The refund is owed to the deceased person
• The person claiming it is not the surviving spouse filing a joint return
• There is no court-appointed personal representative handling the estate

If you are a surviving spouse filing jointly, you do not need to file Form 1310. The IRS will automatically issue the refund in your name and your late spouse’s name, without any additional forms or steps.

If a court-appointed personal representative is involved, they can claim the refund without Form 1310. They just need to attach a copy of their court appointment to the final return.

Executors should also file Form 56 (Notice Concerning Fiduciary Relationship).

This form notifies the IRS that a fiduciary relationship exists — meaning the executor, administrator, or other personal representative has legal authority to act on behalf of the deceased taxpayer or their estate. Filing Form 56 ensures that the IRS communicates directly with the correct party for all estate tax issues.

If you’re a personal representative for an estate, refer to IRS Publication 559 (Survivors, Executors, and Administrators). It provides detailed instructions for completing a final return, reporting income earned before death, and handling estate-related filing responsibilities.

Check our IRS Forms page for more information about different forms.

E-File Versus Paper Filing: What to Know

You can usually file electronically for a deceased spouse if your tax software supports the option. Most major e-file providers include this option for Married Filing Jointly returns.

You may need to file a paper return in some refund situations, particularly when Form 1310 or court appointment documents must be attached. Some tax software supports limited electronic filing in these cases.

Source: IRS Form 1310

Tax Deadlines and Extension Dates

When you file taxes for a deceased spouse, the standard tax deadlines apply. In most years, taxes are due April 15. The final individual return is due by the normal filing deadline for that tax year (April 15, 2026, for Tax Year 2025), unless an extension is requested.

You can request an extension for more time to file your taxes by submitting IRS Form 4868 (Application for Automatic Extension of Time to File U.S. Individual Income Tax Return). The extension period typically lasts until October 15.

An extension with Form 4868 gives you more time to file, not to pay. You should estimate and pay any tax due by April 15 to avoid penalties and interest. State deadlines may differ, and disaster relief can automatically extend federal deadlines.