Tax filing is rarely anyone’s idea of an enjoyable task, and it can become even more distressing when you’re dealing with the tax preparation and affairs of a loved one who has recently passed away. Handing a loved one’s estate can seem daunting but take heart.
The same filing requirements apply to a deceased taxpayer that apply to any other individual taxpayer. Even if the deceased isn’t subject to filing requirements, you may want to file an IRS income tax return to get a tax refund of any taxes withheld. The return is due by the tax deadline for the tax year in which the taxpayer died, typically April 15 of the next year.
Depending on when the taxpayer passed away, more than one tax return may be required. For example, if a taxpayer passed away in February of 2023, a return for the taxpayer would have to be filed by April 15, 2023, for tax year 2022 and by April 15, 2024, for the 2023 tax year (covering January and February of 2023).
Whose responsibility is it to file? The person in charge of the deceased individual’s estate (also called the “personal representative”) is responsible for tax preparation and filing the tax return. This could be an executor, administrator, surviving spouse, or anyone else who is an appointed representative of the deceased person’s will or legally in charge of the decedent’s property. If the taxpayer was married at the time of death, the surviving spouse may file the return for the year using the Married Filing Joint status.
Can a tax return for a deceased taxpayer be e-filed?
Yes, it can. If paper-filed, write “Deceased,” the taxpayer’s name, and the taxpayer’s date of death across the top of the final return. If e-filed, follow the directions provided by the tax software and be sure to indicate the taxpayer is deceased and the date of death.
If the deceased taxpayer’s final return is not a Joint return, the name of the deceased taxpayer should be in the name field. The name and address of the personal representative should be in the address field.
Does a death certificate have to be attached to the tax return?
No, a copy of the taxpayer’s death certificate doesn’t have to be sent with the tax return.
What else should you do if a tax refund is due?
If a tax refund is due, the person claiming the refund must fill out IRS Form 1310: Statement of Person Claiming Refund Due to Deceased Taxpayer unless the person is a surviving spouse filing a joint return or a court-appointed personal representative.