How Do I File Taxes for a Deceased Person in California?
California requires a final state income tax return for the decedent alongside the federal Form 1040Cal. Rev. & Tax. Code §§ 17041, 17043; Cal. Const. art. XIII, § 36(f)(2)Verified Sep 20, 2026View source; a federal estate tax return (Form 706) is required only for estates above $15,000,00026 USC 2001(c), 2010; P.L. 119-21 §70106Verified Sep 15, 2026View source.
At minimum, a final federal income tax return (Form 1040) for income earned through the date of death, and California requires a final state income tax returnCal. Rev. & Tax. Code §§ 17041, 17043; Cal. Const. art. XIII, § 36(f)(2)Verified Sep 20, 2026View source (Form 540Cal. Rev. & Tax. Code §§ 13301, 13302, 18031, 18501, 18505, 18566; AB 672 (Stats. 2013, ch. 239)Verified Sep 10, 2026View source) as well. If the estate earns income during administration, a federal fiduciary return (Form 1041) and a California fiduciary return (Form 541Cal. Rev. & Tax. Code §§ 13301, 13302, 18031, 18501, 18505, 18566; AB 672 (Stats. 2013, ch. 239)Verified Sep 10, 2026View source) may also be required.
The final federal income tax return is due April 15 following year of death26 USC 6012(b)(1)Verified Sep 15, 2026. The final California return is due April 15 following year of deathCal. Rev. & Tax. Code §§ 13301, 13302, 18031, 18501, 18505, 18566; AB 672 (Stats. 2013, ch. 239)Verified Sep 10, 2026View source. The California fiduciary return is due April 15 (calendar year); 15th day of 4th month after fiscal year end. 6-month automatic extension availableCal. Rev. & Tax. Code §§ 13301, 13302, 18031, 18501, 18505, 18566; AB 672 (Stats. 2013, ch. 239)Verified Sep 10, 2026View source.
No. California eliminated tax clearance certificates effective January 1, 2014 (AB 672, repealing Cal. Rev. & Tax. Code §§ 19513–19515). Optional prompt audit under § 19517 triggers 18-month FTB assessment windowCal. Rev. & Tax. Code §§ 13301, 13302, 18031, 18501, 18505, 18566; AB 672 (Stats. 2013, ch. 239)Verified Sep 10, 2026View source. Every tax obligation is still settled before the final distribution.
No. No California estate or inheritance tax is payable for a death today: the state keeps death-tax provisions on its books that are inoperative for current deathsNo state estate, inheritance, or gift tax; prohibited by Cal. Rev. & Tax. Code § 13301 (voter Prop 6, 1982). California Estate Tax Return no longer required for decedents dying on/after Jan. 1, 2005 (CA State Controller's Office).Verified Sep 15, 2026View source, so nothing is due. 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 $15,000,00026 USC 2001(c), 2010; P.L. 119-21 §70106Verified Sep 15, 2026View source.
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)26 USC 6018; 26 USC 6075(a)Verified Sep 15, 2026 and required only above $15,000,00026 USC 2001(c), 2010; P.L. 119-21 §70106Verified Sep 15, 2026View source.
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Learn moreForms for Settling an Estate in California
Free forms for settling an estate in California: the probate petition, small estate affidavit, notice to creditors, inventory, and closing forms.
Digital Assets Recovery Letter
Prepare a letter requesting a deceased person's online accounts, points, and balances from the program that holds them.
Petition for Probate and Letters
In California, the petition asks the Superior Court of California to appoint the personal representative, whose authority is proved by Letters Testamentary or Letters of Administration; every appointment goes through the courtCal. Prob. Code §§ 8005 (matters established at the hearing on the petition), 8006 (court admits the will and appoints the personal representative) — California has no registrar/clerk informal probate track; appointment requires a court hearingVerified Sep 8, 2026View source.
Notice to Creditors
In California, the notice to creditors is published for 3Cal. Prob. Code §§ 9050-9054, 9100-9104, 9150, 9153, 9256, 9353, 11420; CCP § 366.2Verified Oct 18, 2026View source weeks in a local newspaper, and creditors have 4 monthsCal. Prob. Code § 9100 — later of 4 months from letters or 60 days from mailed/personal notice of administrationVerified Sep 8, 2026View source from the personal representative's appointment to present claims.
Renunciation of Executor
In California, a person named as executor may renounce the right to serveCal. Prob. Code § 8002(b)(3)Verified Sep 23, 2026View source before anyone is appointed.
Small Estate Affidavit
In California, the Small Estate AffidavitCal. Prob. Code § 13100Verified Sep 8, 2026View source covers estates valued at $208,850Cal. Prob. Code § 13100Verified Sep 8, 2026View source or less, 40 daysCal. Prob. Code § 13100Verified Sep 8, 2026View source after death, presented directly to the bank or other holder, not filed with a court.
Estate Inventory
In California, the personal representative files the estate inventory within 120 daysCal. Prob. Code §§ 8800-8804, 8900-8903Verified Sep 15, 2026View source of appointment.
Estate Closing
In California, the personal representative is discharged by court orderCal. Prob. Code §§ 11753, 12250Verified Sep 15, 2026View source, and a final accounting is required unless it is waived.
Tools for Settling an Estate in California
Free tools for settling an estate in California: whether probate is needed, executor and trustee pay, creditor deadlines, and inheritance taxes.
How Many Death Certificates Do I Need?
In California, certified death certificates come from the California Department of Public Health - Vital RecordsCalifornia Department of Public Health - Vital RecordsVerified Oct 15, 2026View source; the first copy costs $26California Department of Public Health - Vital RecordsVerified Oct 15, 2026View source.
Do I Need Probate?
In California, estates valued at $208,850Cal. Prob. Code § 13100Verified Sep 8, 2026View source or less skip probate with the Small Estate AffidavitCal. Prob. Code § 13100Verified Sep 8, 2026View source, 40 daysCal. Prob. Code § 13100Verified Sep 8, 2026View source after death.
How Do I Settle an Estate?
Settling an estate in California: the personal representative files the estate inventory within 120 daysCal. Prob. Code §§ 8800-8804, 8900-8903Verified Sep 15, 2026View source of appointment; creditors have 4 monthsCal. Prob. Code §§ 9050-9054, 9100-9104, 9150, 9153, 9256, 9353, 11420; CCP § 366.2Verified Oct 18, 2026View source to present claims; a simple estate closes in 9 months to 12 months.
What Do I Do When Someone Dies?
After a death in California, the estate either qualifies for the simplified procedure for estates under $208,850Cal. Prob. Code § 13100Verified Sep 8, 2026View source or goes through probate, where creditors have 4 monthsCal. Prob. Code § 9100 — later of 4 months from letters or 60 days from mailed/personal notice of administrationVerified Sep 8, 2026View source to file claims after notice.
How Much Are Estate & Inheritance Taxes?
California levies no estate or inheritance taxNo state estate, inheritance, or gift tax; prohibited by Cal. Rev. & Tax. Code § 13301 (voter Prop 6, 1982). California Estate Tax Return no longer required for decedents dying on/after Jan. 1, 2005 (CA State Controller's Office).Verified Sep 15, 2026View source; only the federal estate tax applies above $15,000,00026 USC 2001(c), 2010; P.L. 119-21 §70106Verified Sep 15, 2026View source.
What Taxes Apply to My Inheritance?
California imposes no inheritance or estate taxNo state estate, inheritance, or gift tax; prohibited by Cal. Rev. & Tax. Code § 13301 (voter Prop 6, 1982). California Estate Tax Return no longer required for decedents dying on/after Jan. 1, 2005 (CA State Controller's Office).Verified Sep 15, 2026View source; probate assets arrive when the estate closes, 9 months to 12 months for a simple estate.
How Does Step-Up in Basis Work?
Inherited assets in California take a basis reset to fair market value on the date of death26 USC § 1014Verified Sep 15, 2026View source, and the gain on a later sale faces ordinary income tax at the state's regular ratesCal. Rev. & Tax. Code § 17041(a), (e), (h) — rate schedule; estates/trusts taxed at individual rates; annual bracket indexingVerified Sep 15, 2026View source.
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California Estate Settlement Resources
In-depth guides covering California probate, estate administration, and settling an estate.