Who files the final tax return for a deceased person?

The personal representative of the estate files the final federal income tax return for a person who has died. The IRS defines a personal representative as an executor, an administrator, or anyone in charge of the decedent's property. If none has been appointed, a surviving spouse can file a joint return alone, and otherwise the person in charge of the property files.

This guide covers the federal Form 1040 or 1040-SR for the year of death. State returns and the separate estate income tax return are different filings with their own rules.

Who is the personal representative?

Federal law puts the duty on a specific group. Under 26 U.S.C. 6012(b)(1), the return of a deceased individual is made by the executor, administrator, or other person charged with the property of the decedent. IRS Publication 559 describes a personal representative as "an executor, administrator, or anyone who is in charge of the decedent's property."

In practice, an executor is usually named in a will. An administrator is usually appointed by a court when there is no will or no willing executor. Who holds that authority under your state's law is a legal question for the estate's attorney, not a tax question.

Who files and signs in each situation

Publication 559 sets out who signs, depending on who is available. Write "DECEASED," the decedent's name, and the date of death across the top of the return.

A surviving spouse can file a joint return alone only if no personal representative has been appointed before the due date of the final joint return for the year of death.

When is the final return due?

The final return is due when the decedent's return would have been due had the death not occurred. For a calendar-year taxpayer, Publication 559 says this is generally April 15 of the year after death, regardless of when during the year the person died. If the date falls on a weekend or legal holiday, the return is timely if filed by the next business day.

For example, for a death in 2026, the 2026 final return is generally due in April 2027. If the person also missed filing in an earlier year, the IRS notes you may have to file those returns too.

Do you have to file at all?

The decedent's gross income, age, and filing status generally determine whether a return is required. Even when none is required, a return must be filed to claim a refund if tax was withheld from wages, pensions, or annuities, or if estimated tax was paid.

Steps for the person responsible

1. Confirm who is the personal representative, with the estate's attorney if there is any doubt.
2. Gather the date of death, the last filed returns, and all income documents for the year of death.
3. Get an EIN for the estate if income will continue after death. See EIN for an estate or trust.
4. File Form 56 with the IRS to give notice of the fiduciary relationship, as soon as the EIN and other information are available.
5. Prepare the return and sign it in the right capacity from the table above.
6. File by the due date, paying any balance due or claiming any refund.

Claiming a refund: Form 1310

The filer is responsible for paying any balance due and for claiming any refund. To claim a refund on behalf of a deceased taxpayer, the IRS uses Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer. Publication 559 says Form 1310 is not required if you are a surviving spouse filing a joint return with the decedent, or a court-appointed personal representative who attaches a copy of the court certificate showing the appointment.

What the responsible person is on the hook for

The duty to file comes with a duty to pay. The filer is responsible for any balance due. Publication 559 also says the personal representative of an insolvent estate is personally responsible for any tax liability, and that the IRS can still assess a deficiency after a discharge from personal liability, to the extent the executor still has any of the decedent's property. How those liability rules apply to a particular estate is a question to review with the estate's attorney and a tax professional before assets are distributed.

The IRS also says a penalty applies for failure to file a return when due unless the failure is due to reasonable cause.

Common mistakes

• Assuming a bank, attorney, or software product will file for you. The IRS does not accept reliance on an agent as reasonable cause for a late return.
• Mixing up the final individual return with the estate's income. Income received after death may belong on a separate return. See do you need Form 1041.
• Signing in the wrong capacity or leaving off the "DECEASED" notation.
• Overlooking earlier years that were never filed.

For the wider picture, start with our overview of the final tax return after death.

When to get professional help

Help makes sense when authority is unclear, a joint return and an estate return overlap, income documents keep arriving, or earlier years are unfiled. A preparer handles the tax side. Questions about who legally holds authority belong with an attorney. To talk through your situation, you can request a callback.