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

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

Louisiana 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.

Louisiana

File final income tax return

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

Form: IT-540

Deadline: May 15 following the year of death (Louisiana uses May 15, NOT April 15) — La. R.S. 47:103

Louisiana's individual deadline is May 15, not April 15: returns "shall be made and filed with the secretary at Baton Rouge, Louisiana, on or before the fifteenth day of May, following the close of the calendar year" (La. R.S. 47:103). An automatic six-month extension of the time to FILE applies for periods beginning on or after 1/1/2022 — no request required — but it does not extend the time to PAY. A refund owed to the decedent is claimed by filing Form R-6642, "Refund Claim on Behalf of Deceased Taxpayer" (the form collects the decedent's name, SSN, date of death, the name of the estate, and the name of the executor). Flat 3% rate applies for tax years beginning on or after 1/1/2025 (La. R.S. 47:32(A)).

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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 (Any ONE of the following (La. R.S. 47:162): (1) net income of the estate or trust for the taxable year is $2,500 or more; (2) gross income for the taxable year is $6,000 or more, regardless of the amount of net income; or (3) any beneficiary of the estate or trust is a nonresident of Louisiana. Applies to every resident estate/trust and every nonresident estate/trust deriving income from Louisiana sources.).

Tax Clearance Not Required

No tax clearance or state death tax receipt is required before distributing an estate. The inheritance tax was repealed (Acts 2008, No. 822) and, effective January 1, 2012, LDR issues no inheritance tax receipts regardless of the date of death. The estate transfer tax (R.S. 47:2431–2437) remains on the books but is pegged to the now-repealed federal IRC § 2011 state death tax credit, so no estate transfer tax is due for deaths after December 31, 2004.

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 Louisiana income tax return (IT-540) 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 Louisiana fiduciary return (IT-541) may also be required.

The final federal and Louisiana income tax returns are due may 15 following the year of death (louisiana uses may 15, not april 15) — la. r.s. 47:103. The fiduciary return is due may 15 for a calendar-year return (a 2025 calendar-year return is due may 15, 2026); fiscal-year filers, the 15th day of the fifth month after the close of the year. automatic six-month extension (a 2025 calendar-year return extends to november 16, 2026); the extension does not extend the time to pay..

No. No tax clearance or state death tax receipt is required before distributing an estate. The inheritance tax was repealed (Acts 2008, No. 822) and, effective January 1, 2012, LDR issues no inheritance tax receipts regardless of the date of death. The estate transfer tax (R.S. 47:2431–2437) remains on the books but is pegged to the now-repealed federal IRC § 2011 state death tax credit, so no estate transfer tax is due for deaths after December 31, 2004. 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 Louisiana estate settlement plan covers all filing responsibilities in order.

No. Louisiana 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 Louisiana compares with the death tax calculator.

Tax Filing After Death in Louisiana

After a death in Louisiana, 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 Louisiana 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 Louisiana estate settlement plan tracks all deadlines in order.