How to File a Final Tax Return for a Deceased Person
When a loved one passes away, there are countless decisions to make and emotions to process. Taxes are usually the last thing on anyone’s mind — but the IRS still requires a final tax return for a deceased person if they earned taxable income during the year they died.
This guide explains who is responsible for filing a deceased person’s tax return, which forms are required, and the key deadlines to know — including considerations specific to Florida residents and their families.
Disclaimer: This information is for general educational purposes only and is not intended as tax or legal advice. It should not be used to avoid federal tax penalties. Please consult a qualified tax or legal professional about your specific situation.
Who Files a Tax Return for a Deceased Person?
An executor, personal representative, or surviving family member is generally responsible for filing a final tax return for a deceased person. This applies whether the person lived in Florida or elsewhere, since federal tax filing requirements are the same nationwide.
If the deceased individual had:
- Taxable income in the year they died → a final federal income tax return (Form 1040) must be filed.
- A sizable estate or income-generating assets → the estate itself may owe taxes, requiring additional federal forms (Form 1041 and/or Form 706).
Filing the Final Income Tax Return (Form 1040)
When Is the Deceased Taxpayer’s Tax Return Due?
The IRS deadline to file a final Form 1040 is April 15 of the year following the taxpayer’s death — the same deadline as a standard individual tax return.
Can a Surviving Spouse File Jointly?
Yes. If the deceased person was married, the surviving spouse has the option to file a final joint federal tax return covering the last year the deceased was alive.
How Do You File a Final Tax Return for a Deceased Person?
- Filing online: The IRS provides step-by-step instructions for e-filing a final return.
- Filing a paper return: Write “Deceased,” the decedent’s name, and the date of death at the top of Form 1040.
- Signatures: The appointed personal representative and/or surviving spouse must sign the return, per IRS guidelines.
- Claiming a refund: If a refund is due, you may also need to file Form 1310 (Statement of Person Claiming Refund Due a Deceased Taxpayer).
Filing Estate Taxes for a Deceased Person
When Is Form 706 (Estate Tax Return) Due?
If an estate is large enough to owe federal estate tax, Form 706 (United States Estate Tax Return) is due within nine months of the date of death, with a six-month extension available upon request.
As of 2026, the federal estate tax exemption is $15 million per individual. Estates below this threshold generally won’t owe federal estate tax, unless the deceased made substantial monetary gifts before passing. Because exemption amounts change from year to year, it’s important to confirm the current threshold with a tax professional or the IRS before filing.
Who Signs the Estate Tax Return?
- If the estate has an appointed personal representative (executor or administrator), that person must sign the return.
- For a joint return, the surviving spouse must also sign.
- Alternatively, a surviving family member may file the return on the decedent’s behalf.
When Is Form 1041 Required?
If the estate generates more than $600 in gross income within 12 months of the taxpayer’s death, the estate must also file Form 1041 (U.S. Income Tax Return for Estates and Trusts) — typically due by April 15 of the year following the death.
Exception: If 100% of the estate’s income-generating assets are exempt from probate, Form 1041 may not be required. Because these rules can get complex, estates required to file Form 1041 should consult a tax professional.
Can Final Illness Expenses Be Deducted?
In some cases, yes. Part of the cost of treating a final illness may be deductible on the deceased’s final federal tax return, depending on the circumstances.
Frequently Asked Questions
Who is responsible for filing a final tax return for a deceased person?
The executor, appointed personal representative, or a surviving family member is typically responsible for filing the final tax return for a deceased person. A surviving spouse may also file a joint return for the year of death.
What is the deadline for a final tax return after death?
The final Form 1040 is due by April 15 of the year following the taxpayer’s death — the same date as a regular annual tax return.
Do I need to file taxes for someone who died during the year?
Yes, if the deceased person earned taxable income during the year they died, a final tax return for the deceased person must be filed, even if they passed away before the usual filing season.
What forms are needed to file a deceased taxpayer’s tax return?
Depending on the situation, you may need:
- Form 1040 – Final individual income tax return
- Form 1310 – To claim a refund on behalf of the deceased
- Form 1041 – For estate or trust income over $600
- Form 706 – For estates exceeding the federal exemption threshold
Can a deceased person get a tax refund?
Yes. If a refund is due, the person filing the final return may need to submit Form 1310 (Statement of Person Claiming Refund Due a Deceased Taxpayer) along with the final Form 1040.
Do all estates owe federal estate tax?
No. As of 2026, only estates exceeding $15 million per individual are generally subject to federal estate tax. Most estates fall below this threshold and won’t owe estate tax, though state-level rules may vary.
You Are Not Alone
Losing a family member takes a heavy emotional toll, and dealing with financial and tax matters afterward can feel overwhelming. If you’re a Florida resident — or handling the affairs of a loved one who lived in Florida — and need guidance on filing a final tax return for a deceased person, our team is here to help.
Contact us today for professional, compassionate support through this process.
Sources: Internal Revenue Service (IRS.gov); MarketWatch. The content is developed from sources believed to provide accurate information. This material is not intended as tax or legal advice and may not be used to avoid federal tax penalties. Please consult a legal or tax professional for guidance specific to your situation. The opinions expressed are for general information only and should not be considered a solicitation for the purchase or sale of any security.
