How Do I File Taxes for a Deceased Person in West 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 West Virginia income tax return (IT-140 (West Virginia Personal 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 West Virginia fiduciary return (IT-141 (West Virginia Fiduciary Income Tax Return)) may also be required.

The final federal and West Virginia income tax returns are due april 15 following year of death (w. va. code § 11-21-51). The fiduciary return is due april 15 (calendar year); automatic 6-month extension via it-141 ext — w. va. code § 11-21-51.

No. West Virginia does not require a state tax clearance certificate for estate distribution. West Virginia estate tax (pick-up tax) expired for deaths after December 31, 2004 when the federal state death tax credit was phased out under EGTRRA 2001 and was never reinstated. No inheritance tax. The executor or administrator must ensure all income tax returns are filed and taxes paid, but no formal 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 West Virginia executor checklist covers all filing responsibilities in order.

No. West 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 West Virginia compares with the death tax calculator.

West Virginia Estate Planning Resources

In-depth guides covering West Virginia probate laws, trust requirements, and estate planning strategies.

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

Find out which tax returns you need to file after someone dies. See state-specific forms, deadlines, and whether tax clearance is required.

State

Approximate Estate Value

Estate earns income

Interest, dividends, rent, or other income received after date of death

West 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" across the top. If filing jointly with surviving spouse, include both incomes. Attach Form 1310 if claiming a refund.

Download Form File Online

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.

West Virginia

File final income tax return

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

Form: IT-140 (West Virginia Personal Income Tax Return)

Deadline: April 15 following year of death (W. Va. Code § 11-21-51)

File IT-140 for income earned January 1 through date of death. Mark "Deceased" and enter date of death on the return. Surviving spouse may file a joint return for the year of death if not remarried by year-end. Extension via WV4868 (Application for Extension of Time to File) — adds 6 months. Personal exemption: $2,000 per person. File for refund on behalf of deceased via completed return with death certificate. W. Va. Code § 11-21-51.

Download Form File Online

File estate income tax returnNot required

A fiduciary return is only required if the estate earns income above the filing threshold (Required if estate is required to file federal Form 1041 (gross income $600+) OR has any West Virginia taxable income — W. Va. Code § 11-21-51).

Tax Clearance Not Required

West Virginia does not require a state tax clearance certificate for estate distribution. West Virginia estate tax (pick-up tax) expired for deaths after December 31, 2004 when the federal state death tax credit was phased out under EGTRRA 2001 and was never reinstated. No inheritance tax. The executor or administrator must ensure all income tax returns are filed and taxes paid, but no formal 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.

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