How Do I File Taxes for a Deceased Person in Tennessee?

The final federal income tax return is due April 15 following year of death. Tennessee has no state income tax return to file.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 Sep 10, 2026View source Estate income tax returns (Form 1041) are due by the 15th day of the 4th month after the estate's tax year ends (April 15 for a calendar-year estate).

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estate tax in Title 67, ch. 8, pt. 2 computes to $0 because the federal credit it references, 26 U.S.C. § 2011, was repealed) and no personal income tax (Tenn.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 is filed — that is, for deaths before 2016 (TN Dept. of Revenue Inheritance Tax Manual: "In all cases, when an inheritance tax return is filed, reviewed, and payment of all taxes due (if any) are remitted, the Department will issue an Inheritance Tax Closure Certificate"; 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 Sep 10, 2026View source 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. No Tennessee estate or inheritance tax is payable for a death today — the death-tax provisions remaining on its books are inoperative for current deaths, so nothing is due.No Tennessee death tax is payable. The inheritance tax (Tenn. Code Ann. Title 67, ch. 8, pt. 3) remains codified but is switched off: § 67-8-318 (Acts 2012, ch. 1057, § 3) — "This part does not apply in the case of any decedent who died in 2016 or in any subsequent year"; TN DOR — "The inheritance tax is no longer imposed after December 31, 2015. Please DO NOT file for decedents with dates of death in 2016 or after." The separate Tennessee estate tax (Title 67, ch. 8, pt. 2, § 67-8-204) is a federal-credit pickup keyed to the credit "allowable ... by § 2011 of the Internal Revenue Code" (§ 67-8-202(1)); 26 U.S.C. § 2011 was repealed (Pub. L. 113-295 § 221(a)(95)(A)(i)), so that tax computes to $0. The gift tax (pt. 1) likewise does not apply to gifts made on or after Jan. 1, 2012 (§ 67-8-118).Verified Sep 10, 2026View source 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.