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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.
At minimum, a final federal income tax return (Form 1040) and a final Arizona income tax return (Form 140) must be filed for income earned through the date of death.A.R.S. § 43-304; azdor.govVerified May 30, 2026 If the estate earns income during administration, a federal fiduciary return (Form 1041) and Arizona fiduciary return (Form 141AZ) may also be required.
The final federal and Arizona income tax returns are due april 15 following year of death.A.R.S. § 43-304; azdor.govVerified May 30, 2026 The fiduciary return is due april 15 (5.5-month extension available to september 30).
Yes. Certificate of Taxes from ADOR required. File Form 210 (Notice of Assumption of Duties in a Fiduciary Capacity) when appointed as fiduciary, then request Certificate of Taxes through ADOR Fiduciary/Estate Tax unit. Returns for past 4 years must be current.A.R.S. § 43-304; azdor.govVerified May 30, 2026 Distributing assets without clearance may create personal liability for the executor or trustee.
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 Arizona executor checklist covers all filing responsibilities in order.
No. Arizona 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 Arizona compares with the death tax calculator.
In-depth guides covering Arizona probate laws, trust requirements, and estate planning strategies.
2 filings required
Tax Clearance Required Before DistributionA.R.S. § 43-304; azdor.govVerified May 30, 2026
Certificate of Taxes from ADOR required. File Form 210 (Notice of Assumption of Duties in a Fiduciary Capacity) when appointed as fiduciary, then request Certificate of Taxes through ADOR Fiduciary/Estate Tax unit. Returns for past 4 years must be current.
Form: Form 210 / Certificate of Taxes
More InformationFile 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.
File final income tax returnA.R.S. § 43-304; azdor.govVerified May 30, 2026
A final state return is required for income earned through the date of death.
Form: Form 140
Deadline: April 15 following year of death
File estate income tax returnNot requiredA.R.S. § 43-304; azdor.govVerified May 30, 2026
A fiduciary return is only required if the estate earns income above the filing threshold (Arizona taxable income for the year, or gross income of $5,000 or more (A.R.S. § 43-304)).
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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