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

Wisconsin requires a final state income tax return for the decedent alongside the federal Form 1040; a federal estate tax return (Form 706) is required only for estates above $15,000,000.

State

Approximate Estate Value

Estate Earns Income

YesNo

Date of Death

Two returns are due.

IRS Form 1040 and Form 1 (Wisconsin Income Tax Return).

Federal

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
Due: 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.

IRS Form 1040 File online

Wisconsin

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)
Due: April 15 following year of death

File Form 1 for income earned January 1 through date of death. Enter special conditions code 06 (07 if deceased spouse; 08 if both) and the date of death per the 2025 Form 1 instructions.

Form 1 (Wisconsin Income Tax Return)File online

Tax clearance

Wisconsin requires tax clearance before distribution

Wisconsin DOR issues a Closing Certificate for Fiduciaries, requested on Schedule CC.

Form: Schedule CC (Request for a Closing Certificate for Fiduciaries)
Processing time: up to 120 days

Wisconsin tax clearance

Not required

Federal estate income tax return: IRS Form 1041 is only required if the estate earns $600 in gross income or more during administration.
Federal estate tax return: The estate value ($0) is below the federal exemption of $15,000,000. IRS Form 706 is generally not required.
Wisconsin estate income tax return: A fiduciary return is only required if the estate earns income above the filing threshold (the estate has $600 or more of gross income reportable to Wisconsin (2025 Form 2 Instructions, I-022; nonresident estates apply the same $600 test to Wisconsin-source gross income, and a trust files on ANY taxable income or on $600 of gross income). Gross income is measured before expenses, so an estate that sells the decedent's residence for gross proceeds over $600 must file even if the sale is at a loss).

General information about tax filing requirements after a death, not tax or legal advice. Consult a licensed tax professional for tax questions. Data verified Sep 15, 2026

At minimum, a final federal income tax return (Form 1040) for income earned through the date of death, and Wisconsin requires a final state income tax return (Form 1) as well. If the estate earns income during administration, a federal fiduciary return (Form 1041) and a Wisconsin fiduciary return (Form 2) may also be required.

The final federal income tax return is due April 15 following year of death. The final Wisconsin return is due April 15 following year of death. The Wisconsin fiduciary return is due April 15 for a calendar-year estate or trust, or the 15th day of the 4th month after the close of a fiscal year.

Yes. Wisconsin DOR issues a Closing Certificate for Fiduciaries, requested on Schedule CC. Processing time: up to 120 days. Distributing assets without the clearance can leave the executor or trustee personally liable.

No. No Wisconsin estate or inheritance tax is payable for a death today: the state keeps death-tax provisions on its books that are inoperative for current deaths, so nothing is due. The tax filings after a death are the income tax returns (the final return and, where the estate earns income, the estate income tax return). Only the federal estate tax applies, and only to an estate above $15,000,000.

Yes. Estate size does not change the final income tax return: a final Form 1040 is filed whatever the estate is worth if the decedent had income. What a smaller estate avoids is the federal estate tax return (Form 706), due 9 months after date of death (6-month extension available) and required only above $15,000,000.

Tax Filing After Death in Wisconsin

Tax obligations in Wisconsin include filing the deceased's final state and federal income tax returns. If the estate generates income (interest, dividends, rent) before distribution, a fiduciary return is also required. A federal estate tax return (Form 706) is required only for estates above the federal exemption of $15,000,000.

No Wisconsin estate or inheritance tax is payable for deaths today — the death-tax provisions remaining on its books are inoperative for current deaths. Post-death tax obligations are income tax related: the final return and any fiduciary returns needed during estate administration.

Missing tax deadlines can result in penalties and interest that reduce the estate's value. The final Wisconsin income tax return is due April 15 following year of death. The estate settlement plan for Wisconsin includes all filing dates in order.

SimplyTrust Editorial·Updated September 20, 2026

Legal Sources

Data sourced from Wisconsin statutes and official state code. How we research.

Is this your situation?

Get a complete guide for your specific circumstances.

Named as Executor

What an executor actually does: getting appointed, notifying creditors, paying debts and taxes, and where personal liability starts.

Learn more

Death of a Parent

A step-by-step guide to what happens after a parent dies: the documents to find, the certificates to order, and whether probate is even required.

Learn more

Loss of a Spouse

What a surviving spouse needs to do: death certificates, survivor benefits, whether probate is even required, and the tax election that expires.

Learn more

Named as Trustee

Being named trustee means managing trust assets and carrying out the grantor's wishes. Your duties, timeline, compensation, and how to get started.

Learn more

Free tools for settling an estate in Wisconsin: whether probate is needed, executor and trustee pay, creditor deadlines, and inheritance taxes.

How Many Death Certificates Do I Need?

In Wisconsin, certified death certificates come from the Wisconsin Department of Health Services - Vital Records Office; the first copy costs $20, additional copies $3 each.

Use Calculator

Do I Need Probate?

In Wisconsin, estates valued at $50,000 or less skip probate with the Transfer by Affidavit.

Check Now

How Do I Settle an Estate?

Settling an estate in Wisconsin: the personal representative files the estate inventory within 180 days of appointment; creditors have 4 months to present claims; a simple estate closes in 6 months to 9 months.

Get Plan

What Do I Do When Someone Dies?

After a death in Wisconsin, the estate either qualifies for the simplified procedure for estates under $50,000 or goes through probate, where creditors have 4 months to file claims after notice.

Get the Checklist

How Much Are Estate & Inheritance Taxes?

Wisconsin levies no estate or inheritance tax; only the federal estate tax applies above $15,000,000.

Use Calculator

What Taxes Apply to My Inheritance?

Wisconsin imposes no inheritance or estate tax; probate assets arrive when the estate closes, 6 months to 9 months for a simple estate.

Learn More

How Does Step-Up in Basis Work?

Inherited assets in Wisconsin take a basis reset to fair market value on the date of death, and the gain on a later sale faces state tax on the 70% of long-term gain left after a 30% exclusion.

Use Calculator

Hire a Wisconsin Probate Attorney

Browse 61 probate firms in Wisconsin with addresses, contact info, and practice details.

Browse firms

All Wisconsin tools

Wisconsin Estate Settlement Resources

In-depth guides covering Wisconsin probate, estate administration, and settling an estate.

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