When is the estate income tax return (Form 1041) required?

The Internal Revenue Service handles federal tax obligations after a person dies. The executor or surviving spouse must file a final income tax return for the deceased, and estates exceeding the federal exemption threshold must file an estate tax return. The IRS also manages employer identification numbers for estates and tax clearance for estate distributions.

Death notification

The IRS is notified of a death through the final income tax return (Form 1040) filed on behalf of the deceased. Write "DECEASED," the decedent's name, and the date of death across the top of the return. There is no separate death notification form. The Social Security Administration shares death data with the IRS, but the executor or surviving spouse is still responsible for filing the final return and any required estate tax returns. The executor should also file Form 56 (Notice Concerning Fiduciary Relationship) to formally notify the IRS that a fiduciary has been appointed.

Deadline: Final return due by April 15 of the year following death (standard filing deadline); Form 56 should be filed as soon as a fiduciary is appointed

Survivor benefits

The IRS offers 2 benefits for surviving family members.

Surviving Spouse Filing Status

A surviving spouse can file a joint return with the deceased for the year of death, which typically results in a lower tax liability. For the two tax years following the year of death, a qualifying surviving spouse with a dependent child may use the Qualifying Surviving Spouse filing status.

Refund for Deceased Taxpayer

If the deceased is owed a federal tax refund, the executor, administrator, or surviving spouse can claim it by filing the final return. Form 1310 (Statement of Person Claiming Refund Due a Deceased Taxpayer) must be attached unless the filer is a surviving spouse filing a joint return or a court-appointed personal representative who attaches a copy of the court certificate.

Forms

Form 1040U.S. Individual Income Tax Return

The executor or surviving spouse files this as the decedent's final income tax return, covering income from January 1 through the date of death.

View form →

Form 1310Statement of Person Claiming Refund Due a Deceased Taxpayer

A person other than a surviving spouse on a joint return or a court-appointed representative attaches this to claim a federal tax refund owed to the deceased.

View form →

Form 56Notice Concerning Fiduciary Relationship

The executor or administrator files this to formally notify the IRS that a fiduciary has been appointed to act on the estate's tax matters.

View form →

Form 1041U.S. Income Tax Return for Estates and Trusts

The executor files this estate income tax return when the estate has gross income of $600 or more, reporting income earned after the date of death.

View form →

Form 706United States Estate (and Generation-Skipping Transfer) Tax Return

The executor files this when the gross estate exceeds the federal exemption, or to elect portability of the unused exemption to a surviving spouse; due within 9 months of death.

View form →

Form 4768Application for Extension of Time To File a Return and/or Pay U.S. Estate (and Generation-Skipping Transfer) Taxes

The executor files this to request a 6-month extension of time to file Form 706 (the estate tax return).

View form →

Form 4810Request for Prompt Assessment Under IR Code Section 6501(d)

The executor files this to shorten the IRS assessment period to 18 months, allowing the estate to be closed and distributed sooner.

View form →

Form 4506-TRequest for Transcript of Tax Return

The executor uses this to request transcripts of the decedent's prior-year tax returns needed to settle the estate's tax obligations.

View form →

When someone dies

Notifying the IRS after a death

7-step process, 7 required documents, and 2 survivor benefits.

View details →

Frequently asked questions

Form 1041 must be filed if the estate has gross income of $600 or more during the tax year. It is also required, regardless of income, if any beneficiary is a nonresident alien. The estate is allowed a $600 exemption deduction in computing taxable income. For calendar year estates, the return is due April 15 of the following year.