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filing is the federal final income tax return (Form 1040) for income earned through the date of death.NH RSA Ch. 77 (repealed eff. 1/1/2025; Laws of 2021, 91:189, II as accelerated by Laws of 2023, ch. 79); RSA Ch. 86 (repealed 2003); RSA Ch. 87 (void per RSA 87:9 since 2005)Verified May 31, 2026 If the estate earns income during administration, a federal fiduciary return (Form 1041)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The final federal income tax return is due April 15 of the year following death.NH RSA Ch. 77 (repealed eff. 1/1/2025; Laws of 2021, 91:189, II as accelerated by Laws of 2023, ch. 79); RSA Ch. 86 (repealed 2003); RSA Ch. 87 (void per RSA 87:9 since 2005)Verified May 31, 2026 Estate income tax returns (Form 1041) are due by the 15th day of the fourth month after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 New Hampshire repealed its Interest & Dividends Tax effective January 1, 2025 (RSA Ch. 77, repealed by Laws of 2021, 91:189, II; date accelerated by Laws of 2023, ch. 79). No estate tax (RSA Ch. 87 void since the federal state death tax credit was repealed — no NH-706 for deaths on/after 1/1/2005). No inheritance tax (RSA Ch. 86 Legacy & Succession Tax repealed for deaths on/after 1/1/2003). For deaths in 2024 or earlier, a final DP-10 (Interest and Dividends Tax return) may still be required for pre-2025 income.NH RSA Ch. 77 (repealed eff. 1/1/2025; Laws of 2021, 91:189, II as accelerated by Laws of 2023, ch. 79); RSA Ch. 86 (repealed 2003); RSA Ch. 87 (void per RSA 87:9 since 2005)Verified May 31, 2026 All tax obligations must be satisfied before making final distributions.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 executor checklist 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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New Hampshire Estate Planning Resources
In-depth guides covering New Hampshire probate laws, trust requirements, and estate planning strategies.
