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

Utah requires a final state income tax return for the decedent alongside the federal Form 1040; 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

Two returns are due.

IRS Form 1040 and TC-40 (Utah Individual Income Tax Return).

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

Utah

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)
Due: 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."

TC-40 (Utah Individual Income Tax Return)File online

Tax clearance

No tax clearance is required in Utah

Utah does not require a state tax clearance certificate or inheritance tax waiver for estate distribution.

Utah tax clearance

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.
Utah estate income tax return: 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))).

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

At minimum, a final federal income tax return (Form 1040) for income earned through the date of death, and Utah requires a final state income tax return (TC-40) as well. If the estate earns income during administration, a federal fiduciary return (Form 1041) and a Utah fiduciary return (TC-41) may also be required.

The final federal income tax return is due April 15 following year of death. The final Utah return is due April 15 following the year of death (calendar-year filers); the 15th day of the fourth month after a fiscal year ends. The Utah fiduciary return is due April 15 following the tax year.

No. Utah does not require a state tax clearance certificate or inheritance tax waiver for estate distribution. Every tax obligation is still settled before the final distribution.

No. Utah 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 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 — the final return and, where the estate earns income, a fiduciary return.

Filing deadlines depend on the type of return. The final Utah income tax return is due April 15 following the year of death (calendar-year filers); the 15th day of the fourth month after a fiscal year ends. The Utah estate settlement plan tracks all deadlines in order.

SimplyTrust Editorial·Updated September 20, 2026

Legal Sources

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

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