Final 1040 —
Decedent (Professional)

What we handle

We prepare decedent final 1040s as part of integrated estate tax engagements — coordinated with Form 1041, Form 706, and Form 709 where applicable, on your estate administration timeline. Each matter gets its own portal file with separate document sets and status tracking.

Technical considerations we manage

• Proper income cutoff at date of death — income attribution between the final 1040 and Form 1041
• Filing status election — MFJ in year of death, qualifying surviving spouse in subsequent years
• Decedent elections available on the final return
• Refund claims — Form 1310 requirements, proper payee determination under the will and state law
• Prior year unfiled returns — assessed and prepared as part of the estate closing process
• Multi-state filing obligations

Coordination with the estate's other filings

We assess the final 1040 alongside the estate's Form 1041 and any 706 or 709 obligations at the outset, so income is properly allocated from the start and nothing needs to be amended later. This integration is particularly important for estates with significant post-death income.

What we need from you

• Date of death, decedent SSN, and legal name
• Letters Testamentary or administration documents
• Prior year return (at minimum the most recent)
• All income documents for the year
• State(s) of domicile and property ownership

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