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

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

Delaware 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.

Delaware

File final income tax return

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

Form: PIT-RES

Deadline: 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." If there is a surviving spouse, the survivor is listed first and the decedent's data is entered under the spouse fields. "PIT-CFR must be completed if the check of the deceased taxpayer is to be issued to the estate." Delaware does NOT use the federal convention of writing "DECEASED" and the date of death across the top of the return. 30 Del. C. § 1163(1): the return "shall be made and filed by an executor, administrator or other person charged with the care of the decedent's property. A joint or separate final return of a decedent shall be due when it would have been due if the decedent had not died."

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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 (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).)).

Tax Clearance Not Required

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.

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 Delaware income tax return (PIT-RES) 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 Delaware fiduciary return (FID-TAX) may also be required.

The final federal and Delaware income tax returns are due april 30 following year of death (30 del. c. § 1168). 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. 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.

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. This is a significant advantage compared to the handful of states that impose death taxes.

Filing deadlines depend on the type of return. Final income tax returns are generally due April 15 of the year following death. Estate tax returns, where applicable, are typically due nine months after the date of death. The Delaware estate settlement plan tracks all deadlines in order.