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

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

Utah Tax Filing Checklist

2 filings required

0 of 2 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.

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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.

Utah

File final income tax return

A final state return is required for income earned through the date of death.

Form: TC-40 (Utah Individual Income Tax Return)

Deadline: April 15 following the year of death (calendar-year filers); the 15th day of the fourth month after a fiscal year ends

Per the TC-40 instructions: "A return must be filed for a deceased person who would have been required to file an income tax return. The personal representative, executor, administrator, legal representative, or surviving spouse must sign and file the final return and any other returns still due." Enter the deceased person's name and Social Security number with the filer's mailing address and telephone number, enter the date of death (mm/dd/yy) on TC-40 page 3, Part 1 (Deceased Taxpayer Information), and write "DECEASED" in the signature block on TC-40 page 2 for the deceased taxpayer. A surviving spouse may file a joint return for the year of death. If you are not the surviving spouse and are claiming a refund for the decedent, sign the return and attach form TC-131 (Statement of Person Claiming Refund Due a Deceased Taxpayer). Flat rate of 4.45% for TY2026 (Utah Code Ann. § 59-10-104(2)(b), as amended by S.B. 60, 2026 GS, retrospective to taxable years beginning on or after 1/1/2026); the current TC-40 booklet is the TY2025 edition and states 4.5%. Automatic six-month extension to file (to October 15) — no extension form is required, and it is not an extension of time to pay (Utah Code Ann. § 59-10-516).

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File estate income tax returnNot required

A fiduciary return is only required if the estate earns income above the filing threshold (Required when the fiduciary of an estate or trust has income derived from Utah sources AND is required to file a federal fiduciary income tax return (federal Form 1041) — both conditions (TC-41 instructions, "Who Must File", tax.utah.gov/forms/current/tc-41inst.pdf; Utah Code Ann. § 59-10-201(2)(a))).

Tax Clearance Not Required

Utah does not require a state tax clearance certificate or inheritance tax waiver for estate distribution. There is no estate tax and no inheritance tax: the pick-up inheritance tax produced $0 for deaths after December 31, 2004 following the federal phase-out of the IRC § 2011 state death tax credit, and Utah Code Title 59, Chapter 11 was repealed outright effective May 6, 2026 (H.B. 77, 2026 General Session). The personal representative must still ensure all income tax returns (the TC-40 final return and any TC-41 fiduciary returns) are filed and the tax paid.

More Information

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

At minimum, a final federal income tax return (Form 1040) and a final Utah income tax return (TC-40 (Utah Individual Income Tax Return)) must be filed for income earned through the date of death. If the estate earns income during administration, a federal fiduciary return (Form 1041) and Utah fiduciary return (TC-41 (Utah Fiduciary Income Tax Return)) may also be required.

The final federal and Utah income tax returns are due april 15 following the year of death (calendar-year filers); the 15th day of the fourth month after a fiscal year ends. The fiduciary return is due april 15 following the tax year (calendar-year filers), or the 15th day of the fourth month after a fiscal year ends; automatic six-month extension to file, with no extension form required (utah code ann. § 59-10-516).

No. Utah does not require a state tax clearance certificate or inheritance tax waiver for estate distribution. There is no estate tax and no inheritance tax: the pick-up inheritance tax produced $0 for deaths after December 31, 2004 following the federal phase-out of the IRC § 2011 state death tax credit, and Utah Code Title 59, Chapter 11 was repealed outright effective May 6, 2026 (H.B. 77, 2026 General Session). The personal representative must still ensure all income tax returns (the TC-40 final return and any TC-41 fiduciary returns) are filed and the tax paid. 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 Utah estate settlement plan covers all filing responsibilities in order.

No. Utah 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 Utah compares with the death tax calculator.

Tax Filing After Death in Utah

After a death in Utah, both federal and state tax returns must be filed. A final income tax return covers the deceased's income through the date of death, and a separate fiduciary return may be needed if the estate earns income during administration. A federal estate tax return (Form 706) is required only for estates above the federal exemption of $15,000,000.

With no state estate or inheritance tax, tax filing after death in Utah focuses on income tax obligations. This is a significant advantage compared to the handful of states that impose death taxes.

Filing deadlines depend on the type of return. Final income tax returns are generally due April 15 of the year following death. Estate tax returns, where applicable, are typically due nine months after the date of death. The Utah estate settlement plan tracks all deadlines in order.