Filing a dead person's tax return is not much different than filing one for a living person.
The saying goes that the only guarantees in life are death and taxes but you might not be surprised to find out that taxes still take priority over death.
When a loved one passes away, someone still needs to file their final tax return. This is one of the many responsibilities left behind when a person dies. Given the emotional and grim nature of the situation, it might leave you with a lot of questions you're not comfortable asking.
About 3 million people die each year on average in the US and while that might be a small part of the more than 160 million tax returns filed with the IRS annually, it still represents a lot of grieving people with an important task on their hands. These people might even be able to claim the deceased's tax refund, a silver lining that might help offset other costs.
If you find yourself in this position -- whether it's for a parent, a spouse or any other loved one -- read on for all the information you need to know as we approach the end of the tax filing season. For more tax season coverage, find out about the changes to Direct File this year and figure out if you'll need to file an amended tax return. Also, check out CNET's Best Tax Software of 2025 list for the best filing options available to you.
Who is responsible for filing a deceased person's tax return?
A deceased person's final tax return must still be filed for any income they made in the year before their death. As with most things related to their affairs, the responsibility goes to whomever was named executor of their estate.
This role is most often taken on by the person's surviving spouse, a child, sibling or other member of their family. Sometimes, though, it might go to someone not related to the deceased, such as a trusted friend or a lawyer. Regardless, it's the executor's responsibility to handle the tax return.
Is filing a tax return for a deceased person any different?
On its website, the IRS stresses that the filing process for a dead person is basically the same as if they were alive: You'll need to add up any income they made before dying, report it using the same form that the person would've used and claim any credits or deductions they might've been eligible for.
You will most likely be using a Form 1040 to report their income, or a Form 1040-SR if they were a senior citizen. The executor will also be responsible for filing tax returns for any other years that the deceased didn't already file for themselves.
Once the filing is complete and accepted by the IRS, the executor is the person who will be able to collect any tax refund from the deceased's return. Depending on the amount, it could be a helpful way to offset funeral costs or any other costs incurred because of the person's death.
What does a deceased spouse mean for my filing status?
The loss of a spouse will affect your filing status in different ways, depending on whether you remarried within the same tax year as their death.
If you didn't remarry within that time, you can still file jointly with them and get the benefits of that status. If you did remarry in the same year, you can only file jointly with your new spouse. The deceased's return will have to be filed as single.
For more tax info, find out if you need to worry about being audited.
