Guide · Money and accounts
Final tax return for a deceased person
Who files, when it is due, and how the final 1040 differs from a regular return. Estate income reported on Form 1041.
The executor files a final IRS Form 1040 covering income from January 1 through the date of death, due by April 15 of the following year. Income earned by the estate after death goes on Form 1041. Write Deceased, the name, and the date of death across the top of the final 1040.
Step by step
Gather income records
W-2s, 1099s, brokerage statements, and Social Security statements for the year of death through the date of death.
Complete Form 1040
Use the regular Form 1040. Income earned January 1 through the date of death goes on this return.
Mark the return Deceased
Write Deceased, the decedent's name, and the date of death across the top of the form. Sign as Personal Representative.
Claim a refund with Form 1310
If a refund is due and no surviving spouse files jointly, attach Form 1310 so the IRS can issue the check to the estate.
File Form 1041 for estate income
Income earned after death (interest, dividends, rents) belongs on Form 1041, filed for the estate using the estate's EIN.
Common questions
When is the final 1040 due?
By April 15 of the year after death, the same as a normal return. The executor can request a six-month extension on Form 4868.
Can a spouse still file jointly?
Yes. A surviving spouse can file jointly for the year of death. For the two following years, they may qualify for the more favorable qualifying widow(er) status if they have a dependent child.