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

The final federal and Delaware income tax returns are due april 30 following year of death (30 del. c. § 1168).30 Del. C. §§ 1163, 1168, 1605(b), 1631, 1636; 81 Del. Laws, c. 52Verified Jul 13, 2026 The 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. No tax clearance is required and no Delaware estate-tax return exists. The estate tax (30 Del. C. ch. 15, §§ 1501-1507) was repealed outright by 81 Del. Laws, c. 52, § 1 (HB 16, 149th General Assembly), effective for estates of decedents dying after December 31, 2017. The inheritance tax (30 Del. C. ch. 13) was repealed by 71 Del. Laws, c. 353, § 10, effective January 1, 1999.30 Del. C. §§ 1163, 1168, 1605(b), 1631, 1636; 81 Del. Laws, c. 52Verified Jul 13, 2026 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 Delaware estate settlement plan covers all filing responsibilities in order.

No. Delaware 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 Delaware compares with the death tax calculator.