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

Arizona requires a final state income tax return for the decedent alongside the federal Form 1040; a federal estate tax return (Form 706) is required only for estates above $15,000,000.

State

Approximate Estate Value

Estate Earns Income

YesNo

Date of Death

Two returns are due.

IRS Form 1040 and Form 140.

Federal

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
Due: 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.

IRS Form 1040 File online

Arizona

Final income tax return

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

Form: Form 140
Due: April 15 following year of death

File for January 1 through the date of death. Print the word "deceased" after the decedent's name and enter the date of death after the name. A surviving spouse may file a joint return for the year of death and prints "Filing as surviving spouse" in the signature area.

Form 140 File online

Tax clearance

No tax clearance is required in Arizona

No estate tax waiver exists (Arizona repealed its estate tax). A Certificate of Payment of Taxes from ADOR is required only when all three apply: the estate is subject to probate, date-of-death assets exceed $20,000, and the estate has a beneficiary who is not an Arizona resident.

Form: Form 210 / Certificate of Payment of Taxes

Arizona tax clearance

Not required

Federal estate income tax return: IRS Form 1041 is only required if the estate earns $600 in gross income or more during administration.
Federal estate tax return: The estate value ($0) is below the federal exemption of $15,000,000. IRS Form 706 is generally not required.
Arizona estate income tax return: A fiduciary return is only required if the estate earns income above the filing threshold (Any Arizona taxable income for the year, or gross income of $5,000 or more (A.R.S. § 43-304(A)(2)-(3))).

General information about tax filing requirements after a death, not tax or legal advice. Consult a licensed tax professional for tax questions. Data verified Sep 15, 2026

At minimum, a final federal income tax return (Form 1040) for income earned through the date of death, and Arizona requires a final state income tax return (Form 140) as well. If the estate earns income during administration, a federal fiduciary return (Form 1041) and an Arizona fiduciary return (Form 141AZ) may also be required.

The final federal income tax return is due April 15 following year of death. The final Arizona return is due April 15 following year of death. The Arizona fiduciary return is due April 15 (automatic 5½-month extension available via Form 141AZ EXT, to September 30).

No. Arizona imposes no state estate tax and no inheritance tax. The tax filings after a death are the income tax returns (the final return and, where the estate earns income, the estate income tax return). Only the federal estate tax applies, and only to an estate above $15,000,000.

Yes. Estate size does not change the final income tax return: a final Form 1040 is filed whatever the estate is worth if the decedent had income. What a smaller estate avoids is the federal estate tax return (Form 706), due 9 months after date of death (6-month extension available) and required only above $15,000,000.

Tax Filing After Death in Arizona

After a death in Arizona, 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 Arizona focuses on income tax obligations — the final return and, where the estate earns income, a fiduciary return.

Filing deadlines depend on the type of return. The final Arizona income tax return is due April 15 following year of death. The Arizona estate settlement plan tracks all deadlines in order.

SimplyTrust Editorial·Updated September 20, 2026

Legal Sources

Data sourced from Arizona statutes and official state code. How we research.

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