Executor Guide
File a Final Tax Return
⏱ 2–4 hours
Rules and timelines vary by state. This guide covers general steps that apply in most situations.
Consult an estate attorney in your state for specific legal requirements.
What you'll need
- Deceased's Social Security number
- W-2s, 1099s, and other income documents for the year of death
- Prior year tax returns
- Information about the estate if it generates income
Steps
- A final federal income tax return (Form 1040) must be filed for the year of death, covering income from January 1 through the date of death.
- The return is due on the normal tax deadline (April 15 of the following year) unless an extension is filed.
- Write "DECEASED," the deceased's name, and the date of death at the top of the return.
- If you are the surviving spouse, you may file a joint return for the year of death. If you are the executor or administrator, you file on behalf of the estate.
- If the estate generates income after death (interest, dividends, rental income), a separate estate income tax return (Form 1041) may be required. This is different from the final personal return.
- If the estate is large enough to be subject to federal estate tax (over $13 million in 2024), Form 706 must be filed. Most estates do not reach this threshold.
- Request a filing extension if you need more time — file Form 4868 by the original deadline.
Tips
- A tax professional who handles estate returns is worth the cost — the rules are complex and mistakes can be expensive.
- Keep all tax records for at least 7 years after filing.
- Most states also require a final state income tax return — rules vary by state.
When to get professional help
If the estate is complex, if there is business income, if the deceased owned property in multiple states, or if you are unsure about any aspect of the return, hire a CPA with estate experience.