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Find out which tax returns you need to file after someone dies. See state-specific forms, deadlines, and whether tax clearance is required.
Because Alaska has no state income tax, the primary filing is the federal final income tax return (Form 1040) for income earned through the date of death.Former AS 43.20 (individual income tax repealed 1980); AS 43.31.011 (pickup estate tax zeroed out for deaths after 12/31/2004 per EGTRRA P.L. 107-16)Verified Jun 10, 2026 If the estate earns income during administration, a federal fiduciary return (Form 1041) may be required. No state income tax returns are needed.
The final federal income tax return is due April 15 of the year following death.Former AS 43.20 (individual income tax repealed 1980); AS 43.31.011 (pickup estate tax zeroed out for deaths after 12/31/2004 per EGTRRA P.L. 107-16)Verified Jun 10, 2026 Estate income tax returns (Form 1041) are due by the 15th day of the fourth month after the estate's tax year ends.
No. No state tax clearance required. Alaska has no state individual income tax, estate tax, or inheritance tax.Former AS 43.20 (individual income tax repealed 1980); AS 43.31.011 (pickup estate tax zeroed out for deaths after 12/31/2004 per EGTRRA P.L. 107-16)Verified Jun 10, 2026 All tax obligations must be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 executor checklist covers all filing responsibilities in order.
No. Alaska 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 Alaska compares with the death tax calculator.
In-depth guides covering Alaska probate laws, trust requirements, and estate planning strategies.
1 filing required
File final income tax return26 USC 6012(b)(1)
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
File estate income tax returnNot required26 USC 6012(a)(4)
IRS Form 1041 is only required if the estate earns $600 in gross income or more during administration.
File estate tax returnNot required26 USC 6018; 26 USC 6075(a)
The estate value ($0) is below the federal exemption of $15,000,000. IRS Form 706 is generally not required.
Final income tax returnNot requiredFormer AS 43.20 (individual income tax repealed 1980); AS 43.31.011 (pickup estate tax zeroed out for deaths after 12/31/2004 per EGTRRA P.L. 107-16)Verified Jun 10, 2026
Alaska has no state income tax. No state income tax return is required.
Tax Clearance Not RequiredFormer AS 43.20 (individual income tax repealed 1980); AS 43.31.011 (pickup estate tax zeroed out for deaths after 12/31/2004 per EGTRRA P.L. 107-16)Verified Jun 10, 2026
No state tax clearance required. Alaska has no state individual income tax, estate tax, or inheritance tax.
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.
Get a complete guide for your specific circumstances.

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