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.

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

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," 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.

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)

A return must be filed for a taxpayer who died during the taxable year; this also serves as notification to close the decedent's tax account. Check the box "DECEASED" and enter the date of death on the line provided. If a joint federal return was filed for the deceased and the surviving spouse, the West Virginia return may be filed jointly, and the surviving spouse writes "filing as surviving spouse" on the signature line for the deceased. If a refund is expected, a completed Schedule F must be enclosed with the return so the refund can be issued to the surviving spouse or to the decedent's estate. Extension: WV 4868 (West Virginia Application for Extension of Time to File) — six months, to October 15; it is not an extension to pay. West Virginia allows no standard deduction; the personal exemption is $2,000 per allowable exemption. W. Va. Code § 11-21-51.

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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 and trusts required to file a federal income tax return (Form 1041), or having any West Virginia taxable income; nonresident estates and trusts having items of income or gain derived from West Virginia sources — 2025 IT-141 instructions; W. Va. Code § 11-21-51).

Tax Clearance Not Required

West Virginia does not require a state tax clearance certificate for estate distribution. The West Virginia estate tax is a pick-up tax keyed to the federal credit for state death taxes, which produces $0 for deaths on or after January 1, 2005 (W. Va. Code §§ 11-11-3, 11-11-39). 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.

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 on or before the 15th day of the fourth month following the close of the taxable year (april 15 for a calendar-year estate; next business day if it falls on a weekend or holiday). six-month extension via wv 4868; a federal extension is honored automatically. an extension to file is not an extension to pay — 2025 it-141 instructions; w. va. code § 11-21-51.

No. West Virginia does not require a state tax clearance certificate for estate distribution. The West Virginia estate tax is a pick-up tax keyed to the federal credit for state death taxes, which produces $0 for deaths on or after January 1, 2005 (W. Va. Code §§ 11-11-3, 11-11-39). 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 estate settlement plan 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.

Tax Filing After Death in West Virginia

After a death in West 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 West 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 West Virginia estate settlement plan tracks all deadlines in order.