After a loss

Filing a final tax return for someone who died

One more year of taxes, usually filed by the executor or spouse.

Current as of October 2026. Laws and figures can change — see full disclaimer.

When someone dies, a final federal income tax return is usually due for the year of their death, covering income from January 1 to the date they died. A surviving spouse or the executor typically files it.

The final return

• It's filed on the regular Form 1040, usually by the normal April deadline of the following year.
• A surviving spouse can usually still file a joint return for the year of death.
• "Deceased" and the date of death are written at the top of the form.
• If there's a refund and no surviving spouse filing jointly, the IRS may need Form 1310.

An estate return may also be needed

After the death, the estate itself can earn income, such as interest, dividends or rent. If the estate has $600 or more in gross income in a year, the executor usually files Form 1041, a separate income tax return for the estate.

The federal estate tax

Very few estates owe federal estate tax, because it only applies to estates above a high threshold that changes each year. Some states have their own estate or inheritance taxes with lower thresholds.

Letting the IRS know who's in charge

Executors often file Form 56 to tell the IRS they're handling the person's tax matters, so the IRS sends notices to them.