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FAQ5 min readMar 17, 2026
How to File Taxes for a Deceased Person
When a loved one passes away, someone must file their final tax return. Here's a step-by-step guide for executors and surviving spouses.
Filing Taxes for a Deceased Person
Who Must File?
The executor or administrator of the estate, or the surviving spouse.
Final Individual Return (Form 1040)
- Due on April 15 of the year following death
- Covers income from January 1 through date of death
- Write 'Deceased' and the date of death across the top
- Sign as: 'Filing as surviving spouse' or 'Personal representative'
Income to Include
- All income earned from January 1 through date of death
- Investment income
- Retirement distributions
- Any income constructively received before death
Income After Death
Income earned after death belongs to the estate, not the deceased. Report on Form 1041 (Estate Tax Return).
When to File Form 1041
Required if the estate has:
- Gross income of $600 or more
- A non-resident alien beneficiary
Getting an EIN for the Estate
The estate needs its own EIN (Employer Identification Number) for any bank accounts or financial activity after death.
Joint Returns in Year of Death
Surviving spouse can file jointly for the year of death and potentially as a Qualifying Surviving Spouse for 2 more years.
Lost a loved one? We handle estate tax filings with care and compassion.