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

The final federal income tax return is due April 15 of the year following death.Tex. Const. Art. VIII, §§ 24-a, 26; former Tex. Tax Code Ch. 211 (repealed by SB 752, 84th Leg., R.S. (2015), effective Sept. 1, 2015); Tex. Tax Code §§ 152.025, 152.094Verified 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. Texas has no individual income tax (Tex. Const. Art. VIII, § 24-a, added by Prop. 4 in 2019), no corporate income tax, no estate tax, and no inheritance tax — so there is no Texas final individual return, no Texas fiduciary/estate income return, and no state closing letter or waiver to obtain. The Texas inheritance tax (former Tex. Tax Code Ch. 211) was inoperative after EGTRRA 2001 phased out the federal state death tax credit (no liability for deaths on or after Jan. 1, 2005) and was formally repealed by SB 752, 84th Leg., R.S. (2015), effective Sept. 1, 2015. As of Nov. 4, 2025, Tex. Const. Art. VIII, § 26 (Proposition 8 / HJR 2) constitutionally prohibits the legislature from imposing any estate, inheritance, or death tax. Motor vehicles are the one titled asset with a tax touchpoint, and the transfer out of an estate is exempt: Tex. Tax Code § 152.094 provides that motor vehicle taxes "do not apply to the transfer of a motor vehicle: (1) from an estate to a distributee; or (2) under a rights of survivorship agreement." A vehicle distributed from a decedent's REVOCABLE TRUST is instead subject to the $10 motor-vehicle gift tax (Tex. Tax Code § 152.025(a)(1)(B), (b)) — a titling fee-scale tax, not a death tax. Texas is among the most tax-favorable states for estate administration.Tex. Const. Art. VIII, §§ 24-a, 26; former Tex. Tax Code Ch. 211 (repealed by SB 752, 84th Leg., R.S. (2015), effective Sept. 1, 2015); Tex. Tax Code §§ 152.025, 152.094Verified 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 Texas estate settlement plan covers all filing responsibilities in order.

No. Texas 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 Texas compares with the death tax calculator.