Losing a loved one is an incredibly emotional and challenging experience. On top of the grief, there are many responsibilities to manage, and one of the most overlooked — but important — tasks is filing taxes after death. While it may feel overwhelming, understanding the process can help you honor their financial obligations, comply with tax laws, and avoid additional stress during an already difficult time.

In this guide, we walk you through everything you need to know about filing a final tax return, important deadlines, and how tax professionals can help simplify the process.

Who’s Responsible for Filing Taxes After a Death?

When a person passes away, someone must take on the responsibility of managing their financial affairs, including tax filings. Typically, this responsibility falls to the personal representative, which could be a spouse, an executor, administrator, or court-appointed individual.

If the deceased was married, the surviving spouse often assumes responsibility by choosing to file a joint tax return for the year of death. However, if someone other than the spouse has been named as the personal representative, the surviving spouse can still file jointly, but they must obtain the representative’s consent to do so.

If no surviving spouse is available, or a joint return is not filed, the personal representative of the deceased’s estate takes on the responsibility for filing taxes. In the absence of a named representative, the court may appoint an administrator to handle the estate, including filing the necessary tax returns.

When Do You File?

The deadline for filing a deceased person’s final tax return is the same as for any taxpayer: April 15 of the year following their date of death. For example, if your loved one passed away in September of 2024, their final return would be due by April 15, 2025.

However, if they passed early in the tax year, such as in March 2024, you may need to file two returns: one for 2023 (due in April 2024) and one for 2024 (due in April 2025). Keeping track of these deadlines ensures you remain compliant with IRS rules.

What Forms Do You File?

When filing taxes after death, the forms you’ll need depend on the deceased taxpayer’s financial situation and the type of income or assets involved. Here’s a quick breakdown of forms you may need to file:

Individual Return (Form 1040): Used to report the deceased person’s federal income tax obligations, including their income during the year of death (up to the date of their passing).

Estate Income Tax Return (Form 1041): Filed if the estate earns income, such as rental income or dividends, after the date of death.

Trust Income Tax Return (Form 1041): Required if a trust established by the deceased generates income that must be reported.

Estate (and Generation-Skipping Transfer) Tax Return (Form 706): Used to report estate taxes if the estate’s value exceeds federal thresholds.

State Returns: Some states require separate filings for income, estate, or inheritance taxes, depending on where the deceased lived and the value of their estate.

Special Tax Considerations

Filing taxes after death often involves special considerations. Here are some key points to keep in mind.

Can You Still Claim Deductions?

Yes, deductions the deceased qualified for, such as medical expenses or charitable donations, can be claimed on their final tax return. Be sure to keep all documentation to support any claims.

What If There’s a Tax Refund?

Personal representatives generally must file Form 1310 to claim any refunds owed to the deceased person. However, surviving spouses who file jointly don’t need to file this form; they are automatically entitled to claim the refund when completing the joint return.

Who Is Responsible for Any Money Owed?

If the deceased accrued any unpaid taxes, the estate is generally responsible for paying the debt using its assets before distributing any inheritance to heirs. The personal representative handles this payment. However, if a surviving spouse files a joint return, they may share responsibility for the owed amount. Consulting a tax professional can help ensure all obligations are met properly.

Tips to Simplify Tax Preparation

Filing taxes for a deceased loved one doesn’t have to be overwhelming. Here are some practical steps to streamline the process:

Gather All Documents: Collect W-2s, 1099s, past tax returns, and any relevant financial records.

Confirm Filing Responsibilities: Determine whether you’re filing as the executor, administrator, or surviving spouse, and ensure you understand your role.

Work With Professionals: Expert tax advice or legal advice can help you navigate the process and address complex situations.

Stay Organized: Keep copies of all documents, correspondence, and filings for future reference.

Expert Guidance When You Need It Most

Filing taxes after a loved one’s passing is an opportunity to ensure their financial legacy is handled with care. Our team of experts is here to provide compassionate, professional financial guidance, whether you’re filing as a surviving spouse, acting as the personal representative, or managing a complex estate.

Schedule a consultation today to discuss your and your loved one’s unique tax situation and learn more about how we can help.