​Do you have to file a tax return for someone who died?

It might seem like accountants are a little morbid, considering how much we talk about death (that’s probably why “death and taxes” is a common phrase). We even offer a free guide to help you plan for your own demise.

And here we are — right at Halloween — releasing information about filing someone’s final tax return.

But we all know death is unavoidable, and being prepared can hopefully make the end, well, less spooky.

Who Can File

The deceased’s spouse, anyone in charge of the person’s property, or a personal representative can do the filing.

A personal representative is usually the executor or administrator of the estate. They might need to file Form 56, Notice Concerning Fiduciary Relationshipto tell the IRS that they have a fiduciary relationship with the person who died. The IRS has an online questionnaire to help personal representatives decide what information they need to file a final return.

How To File

Whoever is preparing the return should note on it that the person died. You’ll need to write the taxpayer’s name, the date of death, and “deceased” at the top of the Form 1040 or Form 1040-SR.

If you’re filing the return electronically, follow the return preparation program’s instructions. The IRS doesn’t need a copy of the death certificate or any other proof of death.

You can prepare and file the rest of the return the same way you would if the deceased were still alive.

Here are some things to keep in mind:

• The return must report all income up to the date of death and claim all eligible credits and deductions.
• If the person who died didn’t file individual income tax returns for the years before their death, their surviving spouse or representative may have to file those previous years’ returns.
• The IRS considers that the surviving spouse is married for the full year their spouse died only if they don’t remarry during that year. If the surviving spouse does remarry during that year, they can’t file married filing jointly with the deceased. But the deceased must have their return filed as married filing jointly. If the surviving spouse files as married filing separately, then the deceased’s return has to be filed the same way.
• The tax deadline doesn’t change. So, if the taxpayer died in 2023, their final return is due by April 15, 2023, unless the surviving spouse or representative files an extension.

Signing The Return

An appointed representative or surviving spouse can sign the return. If there isn’t a representative or surviving spouse, the person in charge of the deceased person’s property should sign it as “personal representative.”

Other Documents To Include

You might have to file other documents with the final return, depending on your role.

• A court-appointed representative should attach a copy of the court document showing their appointment.
• A personal representative who isn’t court-appointed must include Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayerto claim any refund. Surviving spouses and court-appointed representatives don’t need to complete this form.
• If there are taxes due, the representative or surviving spouse should submit the payment or make other payment arrangements. If they can’t pay immediately, they might qualify for a payment plan or installment agreement

If you have questions about filing a return for someone who’s died, let us know.