How Do I File Taxes for a Deceased Person in Tennessee?
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 Tennessee 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.Tenn. Code Ann. § 67-8-318 (inheritance tax does not apply to decedents dying in 2016 or later); Tenn. Code Ann. § 67-2-124(c) and § 67-2-102(5) (Hall income tax eliminated / 0% for tax years beginning on or after Jan. 1, 2021); Tenn. Const. art. II, § 28 (no tax on payroll or earned personal income)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.Tenn. Code Ann. § 67-8-318 (inheritance tax does not apply to decedents dying in 2016 or later); Tenn. Code Ann. § 67-2-124(c) and § 67-2-102(5) (Hall income tax eliminated / 0% for tax years beginning on or after Jan. 1, 2021); Tenn. Const. art. II, § 28 (no tax on payroll or earned personal income)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 Tennessee tax clearance is required to close an estate. Tennessee imposes no death tax on a 2026 decedent (inheritance tax switched off by Tenn. Code Ann. § 67-8-318 for decedents dying in 2016 and after; the pickup estate tax in Title 67, ch. 8, pt. 2 computes to $0 because the federal credit it references, 26 U.S.C. § 2011, was repealed) and no personal income tax (Tenn. Const. art. II, § 28; Hall income tax eliminated for tax years beginning on or after Jan. 1, 2021, Tenn. Code Ann. § 67-2-124(c)). The Department of Revenue issues an Inheritance Tax Closure Certificate only where an inheritance tax return was required — that is, for deaths before 2016 (TN Dept. of Revenue: "Please DO NOT file for decedents with dates of death in 2016 or after"). For a pre-2016 death, contact the TN Department of Revenue.Tenn. Code Ann. § 67-8-318 (inheritance tax does not apply to decedents dying in 2016 or later); Tenn. Code Ann. § 67-2-124(c) and § 67-2-102(5) (Hall income tax eliminated / 0% for tax years beginning on or after Jan. 1, 2021); Tenn. Const. art. II, § 28 (no tax on payroll or earned personal income)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 Tennessee estate settlement plan covers all filing responsibilities in order.
No. Tennessee 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 Tennessee compares with the death tax calculator.
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