How to File Taxes for a Deceased Person
- 1). File a Form 11040. The person in charge of the deceased taxpayer's estate is responsible for filing the deceased taxpayer's final tax return. If you are the responsible party, and are unsure of whether you must file a return, go to the following link to review all requirements: www.irs.gov/publications/p17/index.html.
- 2). Include IRS Form 1310 with the tax return if the decedent's tax return indicates a refund is due. The only exception to this rule is if the the surviving spouse is the person filing the decedent's return. In that case, Form 1310 is unnecessary, but a copy of the death certificate should be attached to the tax return. The representative for the taxpayer's estate must also attach a copy of the court order appointing him or her as administrator.
- 3). Complete the decedent's tax return exactly as it would be if he or she were still alive. Include all the decedent's income up to the time of death. The only exception to this rule is if the decedent taxpayer earned additional dividend income after the time of death. In that case, you need to request Form 1099 for the payer and include that amount on Schedule B of Form 1040.
- 4). Write the word "deceased" along the top of the return, accompanied by the deceased taxpayer's name, date of birth and social security number. If you are the spouse and are filing a joint return, include your name in the space designated. If you are a third-party designee, write your name in the area usually designated nfor the spouse. In addition, the signature of either the third party representative or the surviving spouse is required to process the tax return.
- 5). File a joint return If the deceased taxpayer was your spouse and you have not remarried. This is an IRS requirement.
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