How Do I File Taxes for a Deceased Person in Virginia?
Find out which tax returns you need to file after someone dies. See state-specific forms, deadlines, and whether tax clearance is required.
Frequently Asked Questions
At minimum, a final federal income tax return (Form 1040) and a final Virginia income tax return (Form 760 (Virginia Resident Individual Income Tax Return)) must be filed for income earned through the date of death.Va. Code §§ 58.1-302, 58.1-320, 58.1-341, 58.1-360, 58.1-381, 58.1-902Verified May 27, 2026 If the estate earns income during administration, a federal fiduciary return (Form 1041) and Virginia fiduciary return (Form 770 (Virginia Fiduciary Income Tax Return)) may also be required.
The final federal and Virginia income tax returns are due may 1 following year of death (va. code § 58.1-341 — virginia uses may 1, not april 15).Va. Code §§ 58.1-302, 58.1-320, 58.1-341, 58.1-360, 58.1-381, 58.1-902Verified May 27, 2026 The fiduciary return is due may 1 (calendar year); 15th day of 4th month following close of fiscal year. automatic 6-month extension..
No. Virginia does not require a state tax clearance certificate for estate distribution. No estate tax (pick-up tax expired July 1, 2007 per tax.virginia.gov/estate-and-inheritance-taxes). No inheritance tax (narrow remainder-interest exception per Virginia Tax PD 15-93). The personal representative must ensure all income tax returns are filed and taxes paid, but no formal clearance certificate is issued or required.Va. Code §§ 58.1-302, 58.1-320, 58.1-341, 58.1-360, 58.1-381, 58.1-902Verified May 27, 2026 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 Virginia executor checklist covers all filing responsibilities in order.
No. Virginia 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 Virginia compares with the death tax calculator.
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Virginia Estate Planning Resources
In-depth guides covering Virginia probate laws, trust requirements, and estate planning strategies.
