Internal Revenue Service (IRS)
The deceased's final income tax return and any estate tax filings
IRS General Information
Estate and Gift Tax
IRS Deceased Taxpayer Assistance
9 months for estate tax return (6-month extension available via Form 4768); April 15 for final income tax return
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.
Notifying the IRS when someone dies
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.
Timeline: 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
- •Report income from January 1 to the date of death
- •Write "DECEASED," the decedent's name, and date of death across the top of the return
- •If filing jointly, the surviving spouse signs the return and writes "Filing as surviving spouse" next to their signature
- •Due by April 15 of the year following the year of death
- •Apply online at irs.gov/ein
- •An EIN is required to open an estate bank account and file estate income tax returns
- •Do not use the deceased person's Social Security number for estate transactions
- •Report income earned by the estate after the date of death
- •Also required if any beneficiary is a nonresident alien, regardless of income amount
- •File annually until the estate is fully distributed
- •Due by April 15 of the year following the tax year (calendar year estates)
- •Federal estate tax basic exclusion amount: $13.99 million per individual for 2025 deaths; $15.0 million for 2026 deaths (per Rev. Proc. 2025-32; the $15 million figure was set permanently by the OBBBA, P.L. 119-21)
- •Due within 9 months of the date of death (6-month extension available)
- •Required even if no tax is owed when electing portability of the unused exemption to a surviving spouse
Required Documents
- Certified copy of the death certificate
- Letters testamentary or letters of administration from the probate court
- Deceased person's Social Security number
- Deceased person's prior year tax returns
- Income statements (W-2, 1099 forms) for the year of death
- Estate EIN (obtained from IRS)
- Form 56 (Notice Concerning Fiduciary Relationship)
Timeline
9 months for estate tax return (6-month extension available via Form 4768); April 15 for final income tax return
Survivor benefits
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.
Eligibility: Surviving spouse of the deceased taxpayer
How to apply: Select the appropriate filing status when filing the federal income tax return
Learn more →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.
Eligibility: Executor, administrator, or surviving spouse
How to apply: File the final Form 1040 and attach Form 1310 if required; court-appointed representatives attach a copy of court appointment documentation instead
Learn more →Forms
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 →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 →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 →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 →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 →The executor files this to request a 6-month extension of time to file Form 706 (the estate tax return).
View form →The executor files this to shorten the IRS assessment period to 18 months, allowing the estate to be closed and distributed sooner.
View form →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 →Frequently asked questions
Yes. A final income tax return (Form 1040) must be filed for the deceased for the year of death. The executor, administrator, or surviving spouse is responsible for filing. The return covers income from January 1 to the date of death.
Yes. A surviving spouse can file a joint return with the deceased for the tax year in which the death occurred. This often results in a more favorable tax rate. The surviving spouse signs the return and writes "Filing as surviving spouse" next to their signature.
The federal estate tax basic exclusion amount is $13.99 million per individual for decedents dying in 2025, and $15.0 million for decedents dying in 2026. Estates valued below this threshold generally do not owe federal estate tax. The exemption is adjusted annually for inflation.
An EIN (Employer Identification Number) is needed if the estate has income, opens a bank account, or files an estate income tax return (Form 1041). Apply online at irs.gov/ein. Do not use the deceased person's Social Security number for estate transactions.
Form 706 (estate tax return) is due 9 months after the date of death. A 6-month extension is available by filing Form 4768. Even with an extension, any estimated estate tax owed must be paid by the original due date to avoid penalties.
File the deceased person's final Form 1040. If you are not a surviving spouse filing a joint return and not a court-appointed personal representative, attach Form 1310 (Statement of Person Claiming Refund Due a Deceased Taxpayer). Court-appointed representatives attach a copy of their court certificate instead. The refund will be issued to the estate or the person who filed the return.
Form 56 (Notice Concerning Fiduciary Relationship) notifies the IRS that a fiduciary, such as an executor or administrator, has been appointed for the taxpayer's estate. It authorizes the fiduciary to act on behalf of the deceased in tax matters.
Portability allows a surviving spouse to use the deceased spouse's unused federal estate tax exclusion amount. To elect portability, the executor must file Form 706 within the deadline, even if the estate is below the filing threshold and no tax is owed. Without a timely filed Form 706, the unused exclusion is lost.
There is no specific deadline or formal cancellation process. The IRS does not require a separate death notification for ITIN holders beyond filing the final tax return. Writing to the IRS ITIN Unit with a copy of the death certificate can help prevent potential identity theft.
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.
Sources
Data sourced from Internal Revenue Service primary sources (11 pages reviewed). How we research.
IRS General Information
Estate and Gift Tax
IRS Deceased Taxpayer Assistance
9 months for estate tax return (6-month extension available via Form 4768); April 15 for final income tax return