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

Delaware 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 PIT-RES.

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

Delaware

Final income tax return

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

Form: PIT-RES
Due: April 30 following year of death (30 Del. C. § 1168)

File PIT-RES (resident) or PIT-NON (nonresident). Per the Division of Revenue PIT-RES instructions ("Deceased Taxpayers," p. 11): "When filing a return for a decedent, write DECD after the decedent's first name on Page 1."

PIT-RES File online

Tax clearance

No tax clearance is required in Delaware

No tax clearance certificate is required and no Delaware estate-tax return exists.

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.
Delaware estate income tax return: A fiduciary return is only required if the estate earns income above the filing threshold (A resident estate or trust must file if it (1) is required to file a federal income tax return for the taxable year (or would be if the § 1106 additions were included in its federal gross income) AND (2) has not distributed, or set aside for distribution, to nonresident beneficiaries its entire federal taxable income as modified by § 1106 — 30 Del. C. § 1605(b)(1)a. A nonresident estate or trust files if it meets the federal-return test and has income from sources within Delaware — § 1605(b)(1)b. The FID-TAX instructions add a third trigger: any resident or nonresident estate/trust with income from an S corporation or other pass-through entity derived from Delaware sources. (The federal filing trigger for an estate is $600 of gross income — IRC § 6012(a)(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 Delaware requires a final state income tax return (PIT-RES) as well. If the estate earns income during administration, a federal fiduciary return (Form 1041) and a Delaware fiduciary return (FID-TAX) may also be required.

The final federal income tax return is due April 15 following year of death. The final Delaware return is due April 30 following year of death (30 Del. C. § 1168). The Delaware fiduciary return is due April 30 (calendar year); thirtieth day of the fourth month after the taxable year ends — 30 Del. C. § 1605(b)(3).

No tax clearance certificate is required and no Delaware estate-tax return exists. Every tax obligation is still settled before the final distribution.

No. Delaware 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 Delaware

After a death in Delaware, 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 Delaware 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 Delaware income tax return is due April 30 following year of death (30 Del. C. § 1168). The Delaware estate settlement plan tracks all deadlines in order.

SimplyTrust Editorial·Updated September 20, 2026

Legal Sources

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

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