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

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

Georgia 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.

Georgia

File final income tax return

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

Form: Form 500

Deadline: April 15 following year of death

The surviving spouse, administrator, or executor may file on behalf of a taxpayer who died during the taxable year, using the same filing status as the federal return (2025 IT-511 Booklet, "Filing for Deceased Taxpayers"). Check the deceased checkbox on Page 1, Line 1 and enter the date of death in the signature section (IT-511, Form 500 instructions). Form GA-5347 (Deceased Taxpayer Refund Check Claim) is used to have a refund CHECK already issued in the deceased taxpayer's name reissued — mail GA-5347 with a copy of the death certificate and the original check to the address on the form; it is not a general refund-claim form. O.C.G.A. § 48-7-50 (persons required to file returns).

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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 (Required whenever a federal fiduciary income tax return (Form 1041) is required — O.C.G.A. § 48-7-50(a)(3)-(4): "Resident estate or trust that is required to file a federal income tax return"; "Nonresident estate or trust that has federal gross income from sources within this state").

Tax Clearance Not Required

No tax clearance or estate-tax waiver is required before distributing a Georgia estate. An optional Tax Clearance Letter (checking for balances and delinquent periods across all accounts) can be requested for any tax type, including individuals, through the Georgia Tax Center.

More Information

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 Georgia income tax return (Form 500) 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 Georgia fiduciary return (Form 501) may also be required.

The final federal and Georgia income tax returns are due april 15 following year of death. The fiduciary return is due april 15 (calendar year); georgia return is automatically extended by an approved federal extension (attach form 4868/7004), otherwise file form it-303 — extension cannot exceed 6 months and does not extend the time to pay (pay with form it-560).

No. No tax clearance or estate-tax waiver is required before distributing a Georgia estate. An optional Tax Clearance Letter (checking for balances and delinquent periods across all accounts) can be requested for any tax type, including individuals, through the Georgia Tax Center. 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 Georgia estate settlement plan covers all filing responsibilities in order.

No. Georgia 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 Georgia compares with the death tax calculator.

Tax Filing After Death in Georgia

Tax obligations in Georgia 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.

Georgia 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 Georgia includes all filing dates so nothing is overlooked.