How Do I File Taxes for a Deceased Person?
After a death the executor files the person's final federal and state income tax returns for the year of death, an income tax return for the estate for any year it earns income, and an estate tax return only where the estate exceeds the federal or state exemption. Some states also require a tax clearance.
Yes. A final federal income tax return (Form 1040) is required for income the deceased earned from January 1 through their date of death. If they lived in a state with income tax, a final state return is also required. These are due by April 15 of the year following death.
The final return (Form 1040) covers the deceased person's income before death. The estate return (Form 1041) covers income the estate itself earns after death, such as interest, dividends, or rent from estate assets during the administration period. They are separate filings with different deadlines.
Yes, estate size does not affect the requirement to file a final income tax return. Even a very small estate requires a final Form 1040 if the deceased had income. What small estates typically avoid is the federal estate tax return (Form 706), which only applies to estates exceeding $15 million (2026).
Tax clearance is formal confirmation from the state that all tax obligations have been satisfied. Some states require it before estate assets can be distributed to beneficiaries. Distributing without clearance in these states can make the executor or trustee personally liable for unpaid taxes.
The executor (if there is a will) or administrator (if there is no will) is responsible for filing the final income tax return. If the deceased was married, the surviving spouse can file a joint return for the year of death. The executor or trustee files any estate income tax and estate tax returns.
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Named as Executor
What an executor actually does: getting appointed, notifying creditors, paying debts and taxes, and where personal liability starts.
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Death of a Parent
A step-by-step guide to what happens after a parent dies: the documents to find, the certificates to order, and whether probate is even required.
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Loss of a Spouse
What a surviving spouse needs to do: death certificates, survivor benefits, whether probate is even required, and the tax election that expires.
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Named as Trustee
Being named trustee means managing trust assets and carrying out the grantor's wishes. Your duties, timeline, compensation, and how to get started.
Learn moreForms for Settling an Estate
Free forms for settling an estate: the probate petition, small estate affidavit, notice to creditors, inventory, and closing forms.
Affidavit of Death
Put a joint owner's or a transfer on death deed owner's death on the land records with the affidavit your state's statute names, laid out for recording.
IRS Form 56
Notify the IRS that you are the fiduciary of an estate, a trust or a person, or end a notice filed before, on the official form.
Digital Assets Recovery Letter
Prepare a letter requesting a deceased person's online accounts, points, and balances from the program that holds them.
Petition for Probate and Letters
Open probate and ask the court to appoint you and issue Letters Testamentary or Letters of Administration.
Notice to Creditors
Notify estate creditors and start the claim period — the published notice plus mailed copies for known creditors.
Renunciation of Executor
Decline an appointment as executor named in a will — the writing filed with the court before anyone is appointed.
Tools for Settling an Estate
Free tools for settling an estate: whether probate is needed, executor and trustee pay, creditor deadlines, and inheritance taxes.
How Many Death Certificates Do I Need?
Calculate how many certified death certificates you need and see ordering info for your state.
Do I Need Probate?
Find out if an estate needs probate or qualifies for simplified procedures.
What Happens to Jointly Owned Property When an Owner Dies?
See what your state records when a joint tenant with right of survivorship dies: an affidavit, the death certificate or a new deed.
How Do I Settle an Estate?
Personalized plan for settling an estate after someone passes away.
What Do I Do When Someone Dies?
A step-by-step checklist for the days, weeks, and months after a death, with state rules noted where they apply.
How Much Are Estate & Inheritance Taxes?
Calculate federal estate tax, state estate tax, and inheritance tax for an estate.
