How Do I File Taxes for a Deceased Person in New Hampshire?
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
Because New Hampshire has no state income tax, the primary filing is the federal final income tax return (Form 1040) for income earned through the date of death.N.H. RSA Ch. 77 (Taxation of Incomes) "[Repealed by 2021, 91:189, II, eff. Jan. 1, 2025.]"; RSA Ch. 77-B (Commuters Income Tax) "[Repealed by 2017, 54:1, eff. Aug. 1, 2017.]"; RSA Ch. 86 (Taxation of Legacies and Successions) "Repealed 2002, 232:14, II, eff. Jan. 1, 2003."; RSA 87:9 (Chapter Void, When.)Verified Jul 13, 2026 If the estate earns income during administration, a federal fiduciary return (Form 1041) may be required. No state income tax returns are needed.
The final federal income tax return is due April 15 of the year following death.N.H. RSA Ch. 77 (Taxation of Incomes) "[Repealed by 2021, 91:189, II, eff. Jan. 1, 2025.]"; RSA Ch. 77-B (Commuters Income Tax) "[Repealed by 2017, 54:1, eff. Aug. 1, 2017.]"; RSA Ch. 86 (Taxation of Legacies and Successions) "Repealed 2002, 232:14, II, eff. Jan. 1, 2003."; RSA 87:9 (Chapter Void, When.)Verified Jul 13, 2026 Estate income tax returns (Form 1041) are due by the 15th day of the fourth month after the estate's tax year ends.
No. No state tax clearance required. New Hampshire imposes no estate tax, no inheritance tax, and no personal income tax on a 2026 decedent. The estate tax chapter (RSA Ch. 87) is still on the books but is void by its own terms: RSA 87:9 ("Chapter Void, When.") voids the chapter for decedents dying after the federal credit for state death taxes was repealed, so no NH estate tax return is due for deaths on or after 1/1/2005. The Legacy & Succession (inheritance) Tax (RSA Ch. 86) was repealed outright for deaths on or after 1/1/2003. The Interest & Dividends Tax (RSA Ch. 77) was repealed for taxable periods beginning on or after 1/1/2025, so no final state income tax return is due for a 2026 death. For a decedent whose final TAXABLE PERIOD BEGAN BEFORE 1/1/2025 (generally a death in 2024 or earlier), a final Interest & Dividends return may still be outstanding for that pre-repeal period.N.H. RSA Ch. 77 (Taxation of Incomes) "[Repealed by 2021, 91:189, II, eff. Jan. 1, 2025.]"; RSA Ch. 77-B (Commuters Income Tax) "[Repealed by 2017, 54:1, eff. Aug. 1, 2017.]"; RSA Ch. 86 (Taxation of Legacies and Successions) "Repealed 2002, 232:14, II, eff. Jan. 1, 2003."; RSA 87:9 (Chapter Void, When.)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 New Hampshire estate settlement plan covers all filing responsibilities in order.
No. New Hampshire 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 New Hampshire compares with the death tax calculator.
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