Internal Revenue Service (IRS)
Death notification, 2 survivor benefits, and required documents
OverviewWhen someone dies
IRS General Information
Phone1-800-829-1040
WebsiteVisit website→
HoursMonday through Friday, 7:00 a.m. to 7:00 p.m. local time
Estate and Gift Tax
Phone1-866-699-4083
WebsiteLearn about benefits→
HoursMonday through Friday, 10:00 a.m. to 2:00 p.m. ET
IRS Deceased Taxpayer Assistance
Phone1-800-829-1040
WebsiteLearn more →
HoursMonday through Friday, 7:00 a.m. to 7:00 p.m. local time
Verified Apr 2026
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.
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.
IRS General Information
Phone1-800-829-1040
WebsiteVisit website→
HoursMonday through Friday, 7:00 a.m. to 7:00 p.m. local time
Estate and Gift Tax
Phone1-866-699-4083
WebsiteLearn about benefits→
HoursMonday through Friday, 10:00 a.m. to 2:00 p.m. ET
IRS Deceased Taxpayer Assistance
Phone1-800-829-1040
WebsiteLearn more →
HoursMonday through Friday, 7:00 a.m. to 7:00 p.m. local time
Verified Apr 2026