How to file a tax return for a deceased taxpayer

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WHO CAN FILE A RETURN FOR A DECEASED TAXPAYER? An executor, estate administrator, surviving spouse or personal representative of the deceased can file and sign a final tax return. Typically,


an executor is named in a will to administer someone’s estate when that person dies. If a person dies without a will, a court will appoint an estate administrator to handle the individual’s


legal and financial affairs, including filing their tax returns. “If there is no appointed representative, the surviving spouse should sign the return and write ‘filing as surviving


spouse,’ ” Brickel says. “If [there is] no surviving spouse and no appointed representative, then the person in charge of the deceased person’s property should sign as ‘personal


representative.’ ” A surviving spouse and estate administrator must both sign a joint return if the administrator is someone other than the surviving spouse. Kopps says a surviving spouse


should file a joint return for the tax year that their spouse dies. Surviving spouses with a dependent child can then file as a qualifying surviving spouse (QSS) for the next two tax years


as long as they don’t remarry, he says. For example, if your spouse dies in 2025, you’ll submit a joint return when filing your 2025 return in April 2026; if you have a dependent child, you


could file as a QSS for the 2026 and 2027 tax years. The tax rates for QSS and married filing jointly are the same and are the lowest tax rates. HOW DO YOU FILE A FINAL RETURN? For the most


part, the process for filing a return for a deceased person is the same as if the person were alive. All income that the deceased received until their death must be reported on Form 1040 or


Form 1040-SR, the alternative tax form for adults 65 and older. Any tax credits or deductions the person is eligible for can be claimed. In most cases, you don’t need to include a copy of


the death certificate with a final tax return. However, you need to write “Deceased” along with the taxpayer’s name and date of death at the top of Form 1040, says Tim Steffen, a CPA and


director of advance planning at Baird Private Wealth Management in Milwaukee. He recommends including that information at the top of the deceased’s 2024 tax return, too, if the person died


before filing a 2024 return. You might need to also file a separate estate income tax return for the deceased, using Form 1041, if their estate earned money after the person died. Assets


such as stocks, bonds, savings accounts and rental property that were owned solely by the deceased pass into the estate during the probate process before being distributed to heirs. If those


assets generate more than $600 in income after the person died, you would need to report them on the estate return. Keep a copy of the final tax return and supporting documents for at least


three years — the length of time the IRS has to audit the return. (You might need to keep tax records longer in certain situations.) WHAT SUPPORTING DOCUMENTS DO YOU NEED TO PROVIDE? When


filing a Form 1040, you’ll have to submit documents that show the deceased’s income, such as a W-2 and 1099 forms, and documents that support any credits or deductions that are being


claimed, such as sales receipts, bank and credit card statements, and receipts for charitable donations. If you’re not a surviving spouse, you might have to contact the deceased’s former


employer, financial institutions or pension provider for certain documents. “Typically, a representative will need to contact these companies anyway to advise of the death to close accounts,


transfer assets, et cetera, so requesting tax documents usually occurs simultaneously,” Brickel says. “A death certificate will be needed when making these requests.”