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

Texas has no state income tax, so only the federal final Form 1040 is due for the decedent; a federal estate tax return (Form 706) is required only for estates above $15,000,000.

State

Approximate Estate Value

Estate Earns Income

YesNo

Date of Death

One return is due.

IRS Form 1040.

Federal

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
Due: 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.

IRS Form 1040 File online

Tax clearance

No tax clearance is required in Texas

No state tax clearance required.

Not required

Federal estate income tax return: IRS Form 1041 is only required if the estate earns $600 in gross income or more during administration.
Federal estate tax return: The estate value ($0) is below the federal exemption of $15,000,000. IRS Form 706 is generally not required.
Texas final income tax return: Texas has no state income tax. No state income tax return is required.

General information about tax filing requirements after a death, not tax or legal advice. Consult a licensed tax professional for tax questions. Data verified Sep 15, 2026

Because Texas has no state income tax, the primary filing is the final federal 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 return is needed.

The final federal income tax return is due April 15 following year of death. Texas has no state income tax return to file. An estate income tax return, where one is needed, is due the 15th day of the 4th month after the estate's tax year ends (April 15 for a calendar-year estate).

No state tax clearance required. Every tax obligation is still settled before the final distribution.

No. Texas imposes no state estate tax and no inheritance tax. The tax filings after a death are the income tax returns (the final return and, where the estate earns income, the estate income tax return). Only the federal estate tax applies, and only to an estate above $15,000,000.

Yes. Estate size does not change the final income tax return: a final Form 1040 is filed whatever the estate is worth if the decedent had income. What a smaller estate avoids is the federal estate tax return (Form 706), due 9 months after date of death (6-month extension available) and required only above $15,000,000.

Tax Filing After Death in Texas

Because Texas does not impose a state income tax, the tax filing process after death is more straightforward than in most states. Only federal returns are required for the deceased's income. A federal estate tax return (Form 706) is required only for estates above the federal exemption of $15,000,000.

Texas does not impose a state estate tax or inheritance tax. The primary post-death tax obligations are income tax related — the final return and any fiduciary returns needed during estate administration.

Missing tax deadlines can result in penalties and interest that reduce the estate's value. The final federal income tax return (Form 1040) is due April 15 following year of death. The estate settlement plan for Texas includes all filing dates in order.

SimplyTrust Editorial·Updated September 20, 2026

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Data sourced from Texas statutes and official state code. How we research.

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