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

The final federal income tax return is due April 15 following year of death. Alaska has no state income tax return to file.AS 43.20.012(a)(1)-(2) (Alaska Net Income Tax Act does not apply to an individual or a fiduciary — no state final income tax return and no state fiduciary return); AS 43.20.010 and AS 43.20.033/.035 (tax on individuals and fiduciaries) repealed; AS 43.31.011 (Estate Tax Law of Alaska pickup tax, measured by a federal credit that no longer exists, so $0 is due); AS 43.31.250 (executor discharge conditioned only on tax "which has become payable"). Alaska DOR Tax Types list and Tax Division Forms index (tax.alaska.gov/programs/index.aspx, tax.alaska.gov/programs/forms.aspx, fetched 2026-09-10) publish no individual income, fiduciary, estate or inheritance tax program or form.Verified Sep 15, 2026View source Estate income tax returns (Form 1041) are due by the 15th day of the 4th month after the estate's tax year ends (April 15 for a calendar-year estate).

No state tax clearance required. Alaska has no state individual income tax, no state fiduciary income tax, no inheritance tax, and collects no estate tax.AS 43.20.012(a)(1)-(2) (Alaska Net Income Tax Act does not apply to an individual or a fiduciary — no state final income tax return and no state fiduciary return); AS 43.20.010 and AS 43.20.033/.035 (tax on individuals and fiduciaries) repealed; AS 43.31.011 (Estate Tax Law of Alaska pickup tax, measured by a federal credit that no longer exists, so $0 is due); AS 43.31.250 (executor discharge conditioned only on tax "which has become payable"). Alaska DOR Tax Types list and Tax Division Forms index (tax.alaska.gov/programs/index.aspx, tax.alaska.gov/programs/forms.aspx, fetched 2026-09-10) publish no individual income, fiduciary, estate or inheritance tax program or form.Verified Sep 15, 2026View source 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 Alaska estate settlement plan covers all filing responsibilities in order.

No. No Alaska estate or inheritance tax is payable for a death today — the death-tax provisions remaining on its books are inoperative for current deaths, so nothing is due.Alaska levies no estate or inheritance tax. AS 43.31.011 (Estate Tax Law of Alaska) remains on the books but is an inert "pickup" tax — its amount is measured by "the credit allowable under the applicable federal revenue Act for estate, inheritance, legacy, and succession taxes actually paid to the several states," and that federal credit no longer exists, so the tax computes to $0. AS 43.31.400 keeps the chapter nominally operative so long as a federal estate tax exists, so this is an inert pickup rather than a repeal. Alaska Department of Revenue: "Alaska no longer has an estate tax. Alaska did have one until Jan. 1, 2005. The state estate tax was tied to the federal state death tax credit, and that credit was phased out in 2005." Alaska has no inheritance tax: AS 43.30 (Inheritance and Transfer Taxes) was repealed in full by § 1, ch. 24, SLA 1970, and the DOR tax-type list carries no inheritance tax program. Verified 2026-09-10.Verified Sep 15, 2026View source The primary tax filings after death are income tax related (final return and, if applicable, estate income tax return). See how Alaska compares with the death tax calculator.