The final tax return after a death: who files and how

When someone dies, their surviving spouse or representative files their final federal tax return. It's due on the same date it would have been, and you write "deceased," the person's name and the date of death across the top. If tax was withheld, file even if no return was otherwise required: that's how the refund comes back.

Who files the final return?

The surviving spouse or the personal representative. The representative is usually named in the will or appointed by a court. The IRS defines a personal representative as an executor, administrator, or anyone in charge of the person's property. Sources: IRS, filing a final return for someone who has died, IRS Publication 559.

When is it due, and how do you mark it?

Same deadline. The final return is due when the person's return would have been due if they had lived.
On paper, write "deceased," the person's name and the date of death across the top. If you e-file, follow your tax software's directions.
Signing. An appointed representative signs. If no one was appointed, a surviving spouse filing jointly writes "filing as surviving spouse" in the signature area.
Joint return. If the surviving spouse doesn't remarry that year, the IRS treats them as married for the whole year of death, so they can file jointly or separately.
Earlier years. If the person didn't file for years before their death, those returns may be needed too.

Sources: IRS, filing a final return for someone who has died, IRS Publication 559.

Do you need Form 1310 for the refund?

Only sometimes. A representative who wasn't appointed by a court files Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer, to claim the refund. A surviving spouse filing a joint return doesn't need it, and a court-appointed representative attaches a copy of the court document instead. A return must be filed to get back tax that was withheld, even if one wasn't otherwise required. Sources: IRS, filing a final return for someone who has died, IRS Publication 559.

Tell the IRS who's in charge

If you're appointed to act for the person, the IRS says you must notify it in writing. That notice is Form 56, Notice Concerning Fiduciary Relationship. Source: IRS Publication 559.

How do you find past returns and income?

IRS transcripts. Get them online, or by mail through the automated line at 800-908-9946. Form 4506-T offers every transcript type by mail.
Social Security. Social Security mails the SSA-1099 each January to people who got benefits. Replacements are available from February 1 through a my Social Security account or at 1-800-772-1213 (TTY 1-800-325-0778).
Everything else. W-2s, 1099s from banks and pensions, and last year's return, if you can find it.

Sources: IRS, get a transcript, IRS, final returns of a deceased person, SSA, replacement SSA-1099.

Does the estate file its own return?

Sometimes. After the death, income on the person's accounts belongs to the estate. The fiduciary files Form 1041 for the estate if it has gross income of $600 or more for the tax year, or if a beneficiary is a nonresident alien. That second rule matters for families with heirs living in Mexico. Source: IRS, Instructions for Form 1041.

Checklist

[ ] Death certificate.
[ ] Last year's return, or IRS transcripts.
[ ] W-2s, 1099s and the SSA-1099 for the year of death.
[ ] Court papers naming the representative, if any.
[ ] Form 1310, if a refund is due and you're not a spouse or court-appointed.
[ ] Form 56, if you were appointed.

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Frequently asked questions

When is a final tax return due?

On the same date the person's return would have been due if they had lived.

Does a surviving spouse need Form 1310?

No, not when filing a joint return. A representative who was not appointed by a court uses Form 1310 to claim a refund.

When does an estate file Form 1041?

When the estate has gross income of $600 or more for the tax year, or a beneficiary is a nonresident alien.

Is this legal or tax advice?

No. It is general information from the IRS and Social Security. A tax professional can help with your situation.

Sources

General information, not legal or financial advice. Rules change; check the official sources above or talk to a licensed professional about your situation.