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

Georgia 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 Form 500.

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

Georgia

Final income tax return

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

Form: Form 500
Due: 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").

Form 500 File online

Tax clearance

No tax clearance is required in Georgia

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.

Processing time: Available for viewing or printing in Georgia Tax Center the next day

Georgia tax clearance

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.
Georgia estate income tax return: 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").

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 Georgia requires a final state income tax return (Form 500) as well. If the estate earns income during administration, a federal fiduciary return (Form 1041) and a Georgia fiduciary return (Form 501) may also be required.

The final federal income tax return is due April 15 following year of death. The final Georgia return is due April 15 following year of death. The Georgia fiduciary return is due April 15 for a calendar-year estate or trust, or the 15th day of the fourth month after the close of a fiscal year.

No. Georgia 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 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 final Georgia income tax return is due April 15 following year of death. The estate settlement plan for Georgia includes all filing dates in order.

SimplyTrust Editorial·Updated September 20, 2026

Legal Sources

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

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