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Find out which tax returns you need to file after someone dies. See state-specific forms, deadlines, and whether tax clearance is required.
At minimum, a final federal income tax return (Form 1040) and a final Missouri income tax return (MO-1040) must be filed for income earned through the date of death.RSMo 143.481, 143.501, 143.511; RSMo 473.397Verified Jun 1, 2026 If the estate earns income during administration, a federal fiduciary return (Form 1041) and Missouri fiduciary return (MO-1041) may also be required.
The final federal and Missouri income tax returns are due april 15 following year of death (automatic 6-month extension with federal extension).RSMo 143.481, 143.501, 143.511; RSMo 473.397Verified Jun 1, 2026 The fiduciary return is due 15th day of 4th month after close of tax year (april 15 for calendar year); automatic extension with federal extension (form 7004) or mo-60. rsmo 143.551..
No. No mandatory pre-distribution tax clearance for estates. Form 943 (Request for Tax Clearance) available voluntarily to confirm no outstanding MO tax liabilities. State taxes are priority class 8 claims under RSMo 473.397.RSMo 143.481, 143.501, 143.511; RSMo 473.397Verified Jun 1, 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 Missouri executor checklist covers all filing responsibilities in order.
No. Missouri 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 Missouri compares with the death tax calculator.
In-depth guides covering Missouri probate laws, trust requirements, and estate planning strategies.
2 filings required
File final income tax return26 USC 6012(b)(1)
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
File estate income tax returnNot required26 USC 6012(a)(4)
IRS Form 1041 is only required if the estate earns $600 in gross income or more during administration.
File estate tax returnNot required26 USC 6018; 26 USC 6075(a)
The estate value ($0) is below the federal exemption of $15,000,000. IRS Form 706 is generally not required.
File final income tax returnRSMo 143.481, 143.501, 143.511; RSMo 473.397Verified Jun 1, 2026
A final state return is required for income earned through the date of death.
Form: MO-1040
Deadline: April 15 following year of death (automatic 6-month extension with federal extension)
File estate income tax returnNot requiredRSMo 143.481, 143.501, 143.511; RSMo 473.397Verified Jun 1, 2026
A fiduciary return is only required if the estate earns income above the filing threshold (Resident estate/trust: required to file if federal Form 1041 required (federal threshold = gross income $600+ or a nonresident-alien beneficiary). Nonresident estate/trust: $600+ gross income from MO sources. RSMo 143.481.).
Tax Clearance Not RequiredRSMo 143.481, 143.501, 143.511; RSMo 473.397Verified Jun 1, 2026
No mandatory pre-distribution tax clearance for estates. Form 943 (Request for Tax Clearance) available voluntarily to confirm no outstanding MO tax liabilities. State taxes are priority class 8 claims under RSMo 473.397.
Form: Form 943 (voluntary)
More InformationThis 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.
Get a complete guide for your specific circumstances.

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