How Do I File Taxes for a Deceased Person in South Dakota?

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

South Dakota Tax Filing Checklist

1 filing required

0 of 1 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.

Download Form File Online

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.

South Dakota

Final income tax returnNot required

South Dakota has no state income tax. No state income tax return is required.

Tax Clearance Not Required

No state tax clearance required. South Dakota has no personal income tax (the SD Department of Revenue: "South Dakota is one of seven states that does not impose a state income tax"), no inheritance tax (prohibited by S.D. Const. Art. XI, § 15, an initiated measure approved November 7, 2000: "No tax may be levied on any inheritance, and the Legislature may not enact any law imposing such a tax," effective July 1, 2001; the implementing chapters SDCL ch. 10-40 and ch. 10-41 were repealed outright), and no estate tax (the SDCL ch. 10-40A "pickup" tax was repealed in full by 2014 SL ch. 59 (HB 1057), signed February 12, 2014 — a true repeal that leaves no dormant levy). An executor files no state return of any kind: there is no state final income tax return and no state fiduciary income tax return. Federal filings still apply. South Dakota is a popular trust situs.

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

Because South Dakota 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. 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. 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. South Dakota has no personal income tax (the SD Department of Revenue: "South Dakota is one of seven states that does not impose a state income tax"), no inheritance tax (prohibited by S.D. Const. Art. XI, § 15, an initiated measure approved November 7, 2000: "No tax may be levied on any inheritance, and the Legislature may not enact any law imposing such a tax," effective July 1, 2001; the implementing chapters SDCL ch. 10-40 and ch. 10-41 were repealed outright), and no estate tax (the SDCL ch. 10-40A "pickup" tax was repealed in full by 2014 SL ch. 59 (HB 1057), signed February 12, 2014 — a true repeal that leaves no dormant levy). An executor files no state return of any kind: there is no state final income tax return and no state fiduciary income tax return. Federal filings still apply. South Dakota is a popular trust situs. 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 South Dakota estate settlement plan covers all filing responsibilities in order.

No. South Dakota 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 South Dakota compares with the death tax calculator.

Tax Filing After Death in South Dakota

South Dakota has no state income tax, which simplifies post-death tax filing. The primary obligation is the federal final income tax return (Form 1040) for income earned through the date of death. 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 South Dakota 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 South Dakota estate settlement plan tracks all deadlines in order.