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

Virginia 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 Form 760 (Virginia Resident 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

Virginia

Final income tax return

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

Form: Form 760 (Virginia Resident Individual Income Tax Return)
Due: May 1 following year of death (Va. Code § 58.1-341 — Virginia uses May 1, not April 15)

File Form 760 for income earned January 1 through date of death. Va. Code § 58.1-341(A): "On or before May 1 of each year if an individual's taxable year is the calendar year ... an income tax return under this chapter shall be made and filed."

Form 760 (Virginia Resident Individual Income Tax Return)File online

Tax clearance

No tax clearance is required in Virginia

Virginia issues no state tax clearance certificate or estate tax waiver, and none is required before an estate is distributed.

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.
Virginia estate income tax return: A fiduciary return is only required if the estate earns income above the filing threshold (Resident estates/trusts: required to file if required to file a federal Form 1041 or having any Virginia taxable income; nonresident estates/trusts: required if having Virginia taxable income (Va. Code § 58.1-381(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 Virginia requires a final state income tax return (Form 760) as well. If the estate earns income during administration, a federal fiduciary return (Form 1041) and a Virginia fiduciary return (Form 770) may also be required.

The final federal income tax return is due April 15 following year of death. The final Virginia return is due May 1 following year of death (Va. Code § 58.1-341 — Virginia uses May 1, not April 15). The Virginia fiduciary return is due May 1 (calendar year); 15th day of 4th month after close of fiscal year. Automatic 6-month extension (Va. Code § 58.1-344).

No. Virginia issues no state tax clearance certificate or estate tax waiver, and none is required before an estate is distributed. Every tax obligation is still settled before the final distribution.

No. No Virginia estate or inheritance tax is payable for a death today: the state keeps death-tax provisions on its books that are inoperative for current deaths, so nothing is due. 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 Virginia

After a death in Virginia, 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.

Virginia currently collects no state estate or inheritance tax; the death-tax statutes still on its books compute to zero for current deaths. Tax filing after death 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 Virginia income tax return is due May 1 following year of death (Va. Code § 58.1-341 — Virginia uses May 1, not April 15). The Virginia estate settlement plan tracks all deadlines in order.

SimplyTrust Editorial·Updated September 20, 2026

Legal Sources

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

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