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

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

Texas 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.

Texas

Final income tax returnNot required

Texas has no state income tax. No state income tax return is required.

Tax Clearance Not Required

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2001 phased out the federal state death tax credit (no liability for deaths on or after Jan. 1, 2005) and was formally repealed by SB 752, 84th Leg., R.S. (2015), effective Sept. 1, 2015.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.

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 Texas 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. 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. 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.

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 estate settlement plan for Texas includes all filing dates so nothing is overlooked.