How to guide

How to file the final tax return

Estimated time: 4 to 8 hours (with documentation) | Typical cost: $0 (DIY) to $400 to $1,200 (CPA)

Why this matters

The IRS requires a final tax return covering income earned from January 1 of the year of death to the date of death. Filing on time avoids penalties and triggers any refund the estate is entitled to.

Step by step

Gather W-2s, 1099s, K-1s, and other income documents for the year of death. The deadline is the regular tax deadline (April 15) of the year after death.
File Form 1040 with "Deceased" written across the top, along with the date of death, in the spouse area if applicable.
The surviving spouse can typically file a joint return with the deceased for the year of death.
If there is no surviving spouse, the executor or personal representative signs the return. Write "Filing as personal representative" next to your signature.
If a refund is due and no surviving spouse is filing jointly, attach Form 1310 (Statement of Person Claiming Refund Due a Deceased Taxpayer).
If the estate generates income after death (interest, dividends, rental income), the estate itself may need a separate return on Form 1041. The estate needs its own EIN from the IRS.
Keep copies of everything for the probate court and for the estate inventory.

Forms you will need

Form 1040 (final personal return)
Form 1041 (estate income tax return, if needed)
Form 1310 (claim for refund)
Form 56 (notice of fiduciary relationship)

State by state notes

A separate state tax return is also required in most states. The state where the deceased lived gets the return; the deadline is usually the same as federal.

Common mistakes to avoid

Forgetting to write "Deceased" and the date of death on the return.
Missing the deadline. The return is due by the normal April 15 deadline of the year after death, not on the anniversary of death.
Not filing Form 1310 when claiming a refund. Without it, the IRS holds the refund.
Failing to get an EIN for the estate. The estate needs a separate tax identification number for any post death income.

What to do if you get stuck

A CPA experienced in estate work is often worth the fee, especially for a more complex estate or first time filer. Cost is typically $400 to $1,200.

Frequently asked questions

When is the final return due?

By the normal April 15 deadline of the year after death (with extensions available). For example, someone who died in 2026 has a final return due April 15, 2027.

Can I file a joint return?

Yes. A surviving spouse can file a joint return for the year of death using their normal joint filing status.

Who signs the return?

A surviving spouse filing jointly. Otherwise, the executor or personal representative signs as "personal representative."

Do I need to file a return for the estate?

If the estate earns more than $600 in income in a tax year, yes, on Form 1041. The estate needs its own EIN from the IRS.

What about state taxes?

Most states also require a final state return, usually with the same deadline as federal. Some states (Texas, Florida, Nevada, Washington, Wyoming, South Dakota, Tennessee, Alaska, New Hampshire) have no state income tax.