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

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 Wisconsin income tax return (Form 1 (Wisconsin 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 Wisconsin fiduciary return (Form 2 (Wisconsin Fiduciary Income Tax for Estates and Trusts)) may also be required.

The final federal and Wisconsin income tax returns are due april 15 following year of death. The fiduciary return is due april 15 (calendar year); same due date as federal form 1041. automatic 6-month extension to october 15..

No. Wisconsin does not require a formal tax clearance certificate for estate distribution. Wisconsin estate tax expired for deaths after December 31, 2007 (federal state death tax credit phased out under EGTRRA 2001). Wisconsin inheritance tax was repealed effective January 1, 1992 (per WI DOR). However, under Wis. Stat. § 71.13(2), the personal representative must file all required income tax returns before the court grants final discharge of the estate. This is a filing obligation, not a clearance certificate issued by DOR. 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 Wisconsin executor checklist covers all filing responsibilities in order.

No. Wisconsin 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 Wisconsin compares with the death tax calculator.

Wisconsin Estate Planning Resources

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

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

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

Wisconsin 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.

Wisconsin

File final income tax return

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

Form: Form 1 (Wisconsin Income Tax Return)

Deadline: April 15 following year of death

File Form 1 for income earned January 1 through date of death. Check "deceased" box and enter date of death. If decedent is due a refund, file Form 804 (Claim for Decedent's Wisconsin Income Tax Refund). Surviving spouse may file a joint return for the year of death if not remarried by year-end. Automatic 6-month extension to October 15 available. WisTax e-file supports Form 1 for 2025 returns filed by a surviving spouse or personal representative. Wis. Stat. § 71.06.

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 (Mirrors federal Form 1041 requirements — file if estate has gross income $600+ in the taxable year (Wis. Stat. § 71.13 — WI deadline tracks IRS). No separate Wisconsin minimum income threshold.).

Tax Clearance Not Required

Wisconsin does not require a formal tax clearance certificate for estate distribution. Wisconsin estate tax expired for deaths after December 31, 2007 (federal state death tax credit phased out under EGTRRA 2001). Wisconsin inheritance tax was repealed effective January 1, 1992 (per WI DOR). However, under Wis. Stat. § 71.13(2), the personal representative must file all required income tax returns before the court grants final discharge of the estate. This is a filing obligation, not a clearance certificate issued by DOR.

More Information

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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