How Do I File Taxes for a Deceased Person in Alabama?

Find out which tax returns you need to file after someone dies. See state-specific forms, deadlines, and whether tax clearance is required.

More than the returns? Settle the estate in one place.

State

Approximate Estate Value

Estate earns income

Interest, dividends, rent, or other income received after date of death

Alabama Tax Filing Checklist

2 filings required

0 of 2 completed0%

Federal

File final income tax return

A final federal income tax return is required for income earned from January 1 through the date of death.

Form: IRS Form 1040

Deadline: April 15 following year of death

Write "DECEASED," the decedent's name, and the date of death across the top of the return. If filing jointly with a surviving spouse, include both incomes. Attach Form 1310 to claim a refund, unless you are the surviving spouse filing a joint return or a court-appointed personal representative attaching a copy of the court certificate to the original return.

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File estate income tax returnNot required

IRS Form 1041 is only required if the estate earns $600 in gross income or more during administration.

File estate tax returnNot required

The estate value ($0) is below the federal exemption of $15,000,000. IRS Form 706 is generally not required.

Alabama

File final income tax return

A final state return is required for income earned through the date of death.

Form: Form 40

Deadline: April 15 following year of death

File for January 1 through date of death. The spouse or personal representative checks the box indicating which taxpayer is deceased and enters the date of death (TY2025 Form 40 booklet, "Death of Taxpayer"). Form 1310A (Statement of Person Claiming Refund Due a Deceased Taxpayer) is required to claim a refund on the decedent's behalf UNLESS the claimant is (a) a surviving spouse filing a joint return, or (b) a personal representative filing the return with a court certificate of appointment attached — so a court-appointed executor attaching Letters generally does not file 1310A.

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File estate income tax returnNot required

A fiduciary return is only required if the estate earns income above the filing threshold (Net income of $1,500 or over (Ala. Code § 40-18-29(a))).

Tax Clearance Not Required

Estate tax waivers no longer required for deaths after December 31, 2004.

More Information

This tool provides general information about tax filing requirements after death. Tax situations vary based on individual circumstances. Consult a licensed tax professional or CPA for advice specific to your situation.

Frequently Asked Questions

At minimum, a final federal income tax return (Form 1040) and a final Alabama income tax return (Form 40) must be filed for income earned through the date of death. If the estate earns income during administration, a federal fiduciary return (Form 1041) and Alabama fiduciary return (Form 41) may also be required.

The final federal and Alabama income tax returns are due april 15 following year of death. The fiduciary return is due april 15 (calendar-year estates); 15th day of the 4th month after close of a fiscal year.

No. Estate tax waivers no longer required for deaths after December 31, 2004. All tax obligations must be satisfied before making final distributions.

Yes. Estate size does not affect the requirement to file a final income tax return. A final Form 1040 is required regardless of estate value if the deceased had income. What smaller estates typically avoid is the federal estate tax return (Form 706).

The executor named in the will (or the court-appointed administrator) is responsible for filing the final income tax return and any estate tax returns. If the deceased was married, the surviving spouse can file a joint federal return for the year of death. For trust assets, the successor trustee handles fiduciary tax returns. The Alabama estate settlement plan covers all filing responsibilities in order.

No. Alabama does not impose a state estate tax or inheritance tax. The primary tax filings after death are income tax related (final return and, if applicable, estate income tax return). See how Alabama compares with the death tax calculator.

Tax Filing After Death in Alabama

After a death in Alabama, both federal and state tax returns must be filed. A final income tax return covers the deceased's income through the date of death, and a separate fiduciary return may be needed if the estate earns income during administration. A federal estate tax return (Form 706) is required only for estates above the federal exemption of $15,000,000.

With no state estate or inheritance tax, tax filing after death in Alabama focuses on income tax obligations. This is a significant advantage compared to the handful of states that impose death taxes.

Filing deadlines depend on the type of return. Final income tax returns are generally due April 15 of the year following death. Estate tax returns, where applicable, are typically due nine months after the date of death. The Alabama estate settlement plan tracks all deadlines in order.