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.

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

Virginia 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.

Virginia

File 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)

Deadline: 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." Rates 2%-5.75%, top rate over $17,000 (Va. Code § 58.1-320); standard deduction $8,750 single / $17,500 married for TY 2026 (Va. Code § 58.1-322.03(1)(b)(v)). Fill in the "Deceased" oval next to the decedent's date of birth. Refund: per the 2025 Form 760 instructions, "the refund will be issued in the name of the surviving spouse or the estate of the decedent(s) unless a properly completed copy of federal Form 1310 is provided." A surviving spouse filing a joint return is the primary taxpayer and needs no additional documentation. Extension: automatic 6-month extension (to November 1 for calendar-year filers) under Va. Code § 58.1-344; "No application for extension is required; however, any tentative tax due must be paid with an extension voucher, Form 760IP, by the original due date" (2025 Form 760 instructions). Form 760IP is a payment voucher, not an extension request.

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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 (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))).

Tax Clearance Not Required

Virginia does not require a state tax clearance certificate or estate tax waiver before estate distribution. There is no operative estate tax (Va. Code ch. 9 imposes a tax equal to the federal credit, which has been zero for decedents dying on or after July 1, 2007) and no general inheritance tax (repealed effective January 1, 1980; a narrow postponed-remainder-interest residue survives per VA Tax PD 15-93). The personal representative must still file and pay any Virginia income tax (Form 760 final return, Form 770 fiduciary return), but no clearance certificate is issued or required.

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 Virginia income tax return (Form 760 (Virginia Resident 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 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). The 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 does not require a state tax clearance certificate or estate tax waiver before estate distribution. There is no operative estate tax (Va. Code ch. 9 imposes a tax equal to the federal credit, which has been zero for decedents dying on or after July 1, 2007) and no general inheritance tax (repealed effective January 1, 1980; a narrow postponed-remainder-interest residue survives per VA Tax PD 15-93). The personal representative must still file and pay any Virginia income tax (Form 760 final return, Form 770 fiduciary return), but no clearance certificate is issued or required. 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 estate settlement plan 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.

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.

With no state estate or inheritance tax, tax filing after death in Virginia 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 Virginia estate settlement plan tracks all deadlines in order.