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

Find out which tax returns you need to file after someone dies. See state-specific forms, deadlines, and whether tax clearance is required.

More than the returns? Settle the estate in one place.

State

Approximate Estate Value

Estate earns income

Interest, dividends, rent, or other income received after date of death

California Tax Filing Checklist

2 filings required

0 of 2 completed0%

Federal

File 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

Deadline: 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.

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File estate income tax returnNot required

IRS Form 1041 is only required if the estate earns $600 in gross income or more during administration.

File estate tax returnNot required

The estate value ($0) is below the federal exemption of $15,000,000. IRS Form 706 is generally not required.

California

File final income tax return

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

Form: Form 540

Deadline: April 15 following year of death

Write "Deceased" and date of death next to taxpayer name. Surviving spouse/RDP may file joint return if not remarried by year-end. Attach death certificate and IRS Form 1310 if claiming refund. Cal. Rev. & Tax. Code §§ 18501, 18505.

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File estate income tax returnNot required

A fiduciary return is only required if the estate earns income above the filing threshold (Gross income over $10,000 or net income over $1,000 (estate); gross income over $10,000 or net income over $100 (trust) — Cal. Rev. & Tax. Code § 18505(d)–(f)).

Tax Clearance Not Required

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 window. No estate or inheritance tax clearance needed — § 13301 (Prop 6, 1982) prohibits CA estate/inheritance/gift taxes.

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.

Frequently Asked Questions

At minimum, a final federal income tax return (Form 1040) and a final California income tax return (Form 540) must be filed for income earned through the date of death. If the estate earns income during administration, a federal fiduciary return (Form 1041) and California fiduciary return (Form 541) may also be required.

The final federal and California income tax returns are due april 15 following year of death. The fiduciary return is due april 15 (calendar year); 15th day of 4th month after fiscal year end. 6-month automatic extension available..

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 window. No estate or inheritance tax clearance needed — § 13301 (Prop 6, 1982) prohibits CA estate/inheritance/gift taxes. 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 California estate settlement plan covers all filing responsibilities in order.

No. California 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 California compares with the death tax calculator.

Tax Filing After Death in California

Tax obligations in California include filing the deceased's final state and federal income tax returns. If the estate generates income (interest, dividends, rent) before distribution, a fiduciary return is also required. A federal estate tax return (Form 706) is required only for estates above the federal exemption of $15,000,000.

California does not impose a state estate tax or inheritance tax. The primary post-death tax obligations are income tax related — the final return and any fiduciary returns needed during estate administration.

Missing tax deadlines can result in penalties and interest that reduce the estate's value. The estate settlement plan for California includes all filing dates so nothing is overlooked.