How to File a Tax Return for a Deceased Person
If you have a loved one who has died in the past year, the Internal Revenue Service still expects a tax return from him. In fact, it may be in your best interest to file a final tax return for the deceased, because many times the estate is due an income tax refund -- to be eventually distributed to heirs or directly to the surviving spouse.
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Instructions
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Gather documents. You will need all W-2s, 1099s and any profit and loss records from any businesses the deceased owned.
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Download and fill out IRS Form 1040 -- Individual Income Tax Return, using the information form the deceased's W-2 and 1099 forms. If you do not itemize returns on behalf of the deceased, you can claim the full standard deduction regardless of the date the taxpayer died.
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Write "Deceased," and the date of death across the top of the IRS Form 1040.
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Download an IRS Form 1310 -- Statement of Person Claiming a Refund Due to a Deceased Taxpayer. However, if you are a surviving spouse filing a joint return, you don't need a Form 1310.
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If the taxpayer earned more than $400 from self-employment income, you will need to file an IRS 1040 form SE, to account for self-employment tax.
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Send all documents back to the IRS at the appropriate service center. There is a list located in the final pages of the instructions for the IRS Form 1040. If you are a court-appointed representative, include a copy of the court documents appointing you as the estate representative.
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Tips & Warnings
Tax debt is generally forgiven for members of the Armed Services of the United States who die in a combat zone, or who die of wounds or injuries received in a combat zone.
If the decedent owned part of a partnership or was a shareholder in an S-corporation, special rules apply. See IRS Publication 559 in the Resources section on this page for details.
