When someone dies, the person handling their affairs generally files three possible tax forms for a deceased person: a final Form 1040 (or 1040-SR) covering income from January 1 through the date of death, a Form 1041 if the estate keeps earning income after death, and a Form 706 estate tax return if the estate is large enough to owe federal estate tax. Several shorter forms support those filings, and getting the paperwork right protects the representative from being held personally responsible for unpaid taxes.1Internal Revenue Service. File the Final Income Tax Returns of a Deceased Person
Who Files
A court-appointed executor or personal representative handles the deceased person’s tax obligations. If no one has been appointed by the filing deadline, a surviving spouse can file a joint return for the year of death without a formal appointment, combining the deceased person’s income through the date of death with the spouse’s income for the full year. A surviving spouse who remarried before the end of the year of death loses that option.2Internal Revenue Service. Publication 559, Survivors, Executors, and Administrators
The Final Form 1040
The final individual return uses Form 1040 or Form 1040-SR, prepared largely the same way it would be for a living taxpayer. Write “Deceased,” the person’s name, and the date of death across the top of the return. The representative signs and notes their capacity next to the signature, such as “filing as personal representative.”1Internal Revenue Service. File the Final Income Tax Returns of a Deceased Person
Report all income the person received or was entitled to receive from the start of the tax year through the date of death. Gather every W-2 and 1099 that arrives after the death, and check bank statements and prior-year returns for estimated tax payments the person already made. Those payments get credited on the final return just as they would for anyone else.
The deadline is the ordinary Form 1040 due date. For someone who died during the 2025 tax year, the final return is due April 15, 2026.3Internal Revenue Service. IRS Opens 2026 Filing Season If the person died after the close of a tax year but before that year’s return was filed, the representative also files the prior year’s return by its normal due date. Form 4868 grants an automatic six-month extension to file, but interest and penalties still accrue on any balance owed past the original due date, so send a payment with the extension request when there’s a balance due.4Internal Revenue Service. Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return
The final Form 1040 can be filed electronically when the tax software supports the required signature and notation entries.5Internal Revenue Service. Signing the Return
Form 56: Telling the IRS Who Is in Charge
The representative should file Form 56, Notice Concerning Fiduciary Relationship, to formally notify the IRS who is handling the deceased person’s tax matters.6Internal Revenue Service. About Form 56, Notice Concerning Fiduciary Relationship Without it, the IRS may refuse to discuss the account. Filing Form 56 also routes future IRS correspondence to the representative rather than to the deceased person’s last known address.
Form 1310: Claiming a Refund
When the final return shows an overpayment, the person receiving the refund may need to file Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer.7Internal Revenue Service. Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer Two situations don’t require it: a surviving spouse filing an original joint return, and a court-appointed personal representative who attaches a copy of the court certificate to the return. Anyone else claiming the refund, such as an adult child who was not appointed by the court, needs to file Form 1310.8Internal Revenue Service. Topic No. 356, Decedents
Form 1041: The Estate’s Own Income Tax Return
Once someone dies, their estate becomes a separate taxpaying entity. If the estate earns more than $600 in gross income during any tax year, the representative must file Form 1041.9Internal Revenue Service. Instructions for Form 1041 and Schedules A, B, G, J, and K-1 This commonly happens when bank accounts keep generating interest, rental properties collect rent, or investment portfolios pay dividends after death. Income earned before the date of death belongs on the final Form 1040; income earned after belongs on Form 1041.
The estate needs its own Employer Identification Number to file Form 1041. The deceased person’s Social Security number cannot be used. An EIN can be obtained immediately through the IRS website or by mailing Form SS-4, and it goes on all bank accounts and financial activity conducted in the estate’s name.10Internal Revenue Service. About Form SS-4, Application for Employer Identification Number
Form 1041 is due by the 15th day of the fourth month after the close of the estate’s tax year. Most estates use a calendar year, making the deadline April 15, but the representative can elect a fiscal year ending in any month.9Internal Revenue Service. Instructions for Form 1041 and Schedules A, B, G, J, and K-1
Form 706: The Federal Estate Tax Return
Form 706 is a different kind of return. It taxes the transfer of wealth at death rather than income. For someone who dies in 2026, Form 706 is required only if the gross estate exceeds $15,000,000, which includes real estate, investments, retirement accounts, life insurance proceeds, and business interests.11Internal Revenue Service. Estate Tax Married couples can effectively double the exemption to $30,000,000 through portability, in which the unused portion of a deceased spouse’s exemption transfers to the survivor. The tax rate on amounts above the exemption is 40%.
Form 706 is due within nine months of the date of death. An automatic six-month extension is available by filing Form 4768 before the original deadline.12Internal Revenue Service. About Form 4768, Application for Extension of Time to File a Return and/or Pay U.S. Estate Taxes Even estates below the filing threshold sometimes file Form 706 anyway to elect portability, preserving the deceased spouse’s unused exemption for the survivor. Missing that election can cost the family significantly in future estate tax.13Internal Revenue Service. Instructions for Form 706
Forms 4810 and 5495: Limiting the Representative’s Personal Liability
Under federal law, a representative who distributes estate assets or pays other debts before settling the government’s tax claims can be held personally liable for the unpaid taxes, up to the amount distributed.14Office of the Law Revision Counsel. 31 U.S. Code 3713 – Priority of Government Claims Two IRS forms help manage that exposure.
Form 4810, Request for Prompt Assessment, asks the IRS to shorten its review window. Once the IRS receives the request, it has 18 months to assess any additional tax instead of the normal three-year statute of limitations.15eCFR. 26 CFR 301.6501(d)-1 – Request for Prompt Assessment Form 5495, Request for Discharge From Personal Liability, lets the representative ask the IRS to formally confirm that all income, gift, and estate taxes have been satisfied.16Internal Revenue Service. About Form 5495, Request for Discharge From Personal Liability Filing both before making final distributions is the safest approach.
Ordinary late-filing penalties still apply after death. A late final return incurs the standard failure-to-file penalty of 5% of the unpaid tax per month, capped at 25%. For returns due after December 31, 2025, the minimum penalty for filing more than 60 days late is $525 or 100% of the unpaid tax, whichever is smaller.17Internal Revenue Service. Failure to File Penalty
Submitting the Returns
If filing on paper, the representative signs and writes their title (such as “personal representative” or “executor”) next to the signature. A court-appointed representative attaches a copy of the court certificate to the first return filed.8Internal Revenue Service. Topic No. 356, Decedents Keep copies of everything submitted along with proof of filing, whether an e-file confirmation or a certified mail receipt. Processing can take several weeks, and having the paperwork on hand saves time if the IRS follows up.