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.
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.La. R.S. 47:103 (May 15 deadline; automatic six-month extension); La. R.S. 47:162 (fiduciary filing thresholds); La. R.S. 47:32(A) (flat 3%); LAC 61:III.1509 (IT-541 e-file mandate)Verified Jul 13, 2026 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.La. R.S. 47:103 (May 15 deadline; automatic six-month extension); La. R.S. 47:162 (fiduciary filing thresholds); La. R.S. 47:32(A) (flat 3%); LAC 61:III.1509 (IT-541 e-file mandate)Verified Jul 13, 2026 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 The inheritance tax was repealed (Acts 2008, No. 822) and, effective January 1, 2012, LDR issues no inheritance tax receipts regardless of the date of death. The estate transfer tax (R.S. 47:2431–2437) remains on the books but is pegged to the now-repealed federal IRC § 2011 state death tax credit, so no estate transfer tax is due for deaths after December 31, 2004.La. R.S. 47:103 (May 15 deadline; automatic six-month extension); La. R.S. 47:162 (fiduciary filing thresholds); La. R.S. 47:32(A) (flat 3%); LAC 61:III.1509 (IT-541 e-file mandate)Verified Jul 13, 2026 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.
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Prepare the creditor notice for an estate — the official state form or a notice typeset to statute, plus mailed notices for known creditors.
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Prepare the affidavit that collects a small estate's property without probate — the official state form or an affidavit drafted to statute, plus a presentation letter for each holder.
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Prepare the paperwork that closes the estate — the state's closing statement, petition for discharge, or final account, with the state's closing instructions and the optional federal forms.
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Prepare the letter of instruction a bank or insurer requests during estate settlement.
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