Final 1040 —
Deceased Taxpayer

You probably didn't know this was required

When someone passes away, their individual income tax obligations don't simply end. A final Form 1040 must be filed for all income earned from January 1st through the date of death. This is called the decedent's final return, and it's one of the first tax obligations you'll need to address as executor or family member handling the estate.

Most families have never dealt with this before. That's completely normal. We handle this return regularly and will walk you through exactly what's needed and what to expect.

Who files it and how it's signed

The person responsible is the personal representative — typically the executor named in the will, or the administrator appointed by the probate court. The word "Deceased," the decedent's name, and the date of death must be written across the top of the return.

What makes this return different

• Income is reported only up to the date of death — income after that belongs to the estate and goes on Form 1041
• Filing status may change — a surviving spouse may still file jointly in the year of death, which is usually more beneficial
• Special elections are available that can reduce the tax owed
• A refund may be owed — it can go to the surviving spouse, the estate, or another representative depending on the will and state law. Form 1310 is required in most cases.
• Prior year unfiled returns may also need to be prepared before the estate can be closed

What about income that comes in after the date of death?

Income earned after the date of death — interest, dividends, a final paycheck, rental income — generally belongs to the estate, not the decedent. It gets reported on Form 1041, not on this final 1040. Properly separating these two streams is one of the most commonly mishandled aspects of estate tax work. We coordinate both returns together.

What we need from you to get started

• Death certificate — this also gives us the decedent's Social Security number and date of birth/death, so a separate list of that information usually isn't needed
• Copy of the will (if one exists)
• Prior year tax returns (if available)
• Income documents: W-2s, 1099s, SSA-1099, K-1s, etc.
• Letters Testamentary or court appointment paperwork — essential if probate has already been opened; if probate hasn't been opened yet, this will be required once it is, and we can begin gathering everything else in the meantime
• State where the decedent lived (state returns may also be required)

You don't need to have everything organized before reaching out. We'll help you figure out what's needed.

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