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

The final federal and Kentucky income tax returns are due april 15 following year of death.KRS 140.060, 140.070, 140.080, 140.160, 140.210, 140.222; KRS 141.020, 141.160, 141.190Verified Jul 13, 2026 The fiduciary return is due april 15 (calendar year).

Yes. The Department of Revenue examines a filed inheritance tax return and issues an Acceptance Letter once the tax is settled. Where every taxable asset passes to exempt beneficiaries and no federal Form 706 is required, the personal representative instead files an Affidavit of Exemption (Form 92A300) with the District Court; the court accepts it for final settlement and closing of the estate, and no return is filed with DOR (KY DOR Inheritance Tax guidance; KRS 140.160(2)).KRS 140.060, 140.070, 140.080, 140.160, 140.210, 140.222; KRS 141.020, 141.160, 141.190Verified Jul 13, 2026 Distributing assets without clearance may create personal liability for the executor or trustee.

Yes. Kentucky imposes an inheritance tax, which is paid by the beneficiaries rather than the estate.KRS 140.060, 140.070, 140.080, 140.160, 140.210Verified Jul 13, 2026 The rate depends on the beneficiary's relationship to the deceased. Close family members (spouses, children) typically pay lower rates or are exempt entirely. Calculate the tax with the Kentucky death tax calculator.

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 Kentucky estate settlement plan covers all filing responsibilities in order.