How to File a Final Tax Return for a Deceased Person (Form 1040)

When someone dies, a final federal income tax return must be filed for the year of death — just as it would be for any year of their life. For many families, this responsibility falls to the executor or the surviving spouse. This guide explains the process for filing Form 1040 for a deceased person.

Tax law changes frequently. Consult a CPA or tax attorney for guidance specific to your situation and the current tax year.

Who Is Responsible for Filing

The final return must be filed by:

• The executor or administrator of the estate (if one has been appointed), or
• The surviving spouse (if filing a joint return), or
• A person in charge of the deceased person's property (if no executor or administrator has been appointed)

Filing Deadline

The final income tax return is due on the same schedule as living taxpayers: April 15 of the year after the year of death. Extensions are available — file Form 4868 by April 15 to extend the deadline to October 15.

Example: If someone died on September 15, 2025, the final return covers January 1 – September 15, 2025, and is due April 15, 2026 (or October 15, 2026 with an extension).

What Income to Report

The final return reports all income the deceased received or constructively received before their death:

• Wages and salaries earned through the date of death (even if not yet paid)
• Interest income accrued through the date of death
• Investment income, capital gains and losses
• Self-employment income
• Retirement account distributions taken before death
• Social Security benefits received

Income earned after death — interest that accrued on estate accounts after death, for example — is reported on the estate's income tax return (Form 1041), not the final Form 1040.

Filling Out the Return

Indicating the person is deceased

Write "DECEASED" across the top of the return. In the name and address section, write the deceased's name. In the date of death field (next to the name), enter the date of death. If the return is filed by the surviving spouse or executor, their information will be noted at the signature line.

Joint return with surviving spouse

If the deceased was married, the surviving spouse can typically file a joint return for the year of death (even if the deceased died early in the year). Filing jointly is usually more beneficial from a tax standpoint. The surviving spouse signs for themselves; the executor or personal representative signs on behalf of the deceased (or the surviving spouse can sign for the deceased if no executor has been appointed).

Deductions

The full year's standard deduction (or itemized deductions) is available even if the person died early in the year — it is not prorated. All deductions the person would have been entitled to for the full year (medical expenses, mortgage interest, charitable contributions through date of death) are available.

Claiming Refunds

If the final return results in a refund:

• If the return is filed with a surviving spouse who files jointly, the refund goes to the surviving spouse
• If the return is filed by the executor or another representative, they must file Form 1310 (Statement of Person Claiming Refund Due a Deceased Taxpayer) to claim the refund on behalf of the estate, unless they are the surviving spouse or a court-appointed personal representative

Income in Respect of a Decedent (IRD)

Some income that the deceased had earned but not yet received at death — called "Income in Respect of a Decedent" (IRD) — is reported differently. IRD is not reported on the final Form 1040; instead, it's reported by whoever receives it (the estate, the beneficiary). Common IRD items include:

• Unpaid wages and salary owed as of the date of death (but paid after)
• IRA and 401(k) distributions taken by beneficiaries (these are IRD and taxable to the beneficiary)
• Installment sale payments received after death

IRD items receive a special deduction to prevent double taxation — the estate tax paid on IRD items can be deducted by the income tax recipient. This is complex; a tax professional is recommended when significant IRD is involved.

State Income Taxes

In addition to the federal return, most states require a state income tax return for the deceased. The process is similar to the federal return — file for the year of death, follow the state's specific procedures for deceased taxpayers.

For the complete taxes after death guide, see our taxes after a death guide. For the estate income tax return (Form 1041), which may also be required, see the broader guide.