Death and taxes may be the only certainties in life, but death doesn’t mean you get to stop paying taxes. Unfortunately, after a person dies, they’re still required to file and pay taxes for the year of their death. Let’s look at who’s responsible for doing this and how.
Who files for a deceased person?
Typically, the executor or broker in charge of the deceased person’s estate is responsible for filing that person’s taxes. A surviving spouse can also file, and should use the married joint filing status if they do.
How do you file for a deceased person?
You can file online or on paper, just as you would normally. Write “deceased” next to the person’s name, and note their death date at the top of the return if you’re filing via paper. You don’t need to include a death certificate.
Who gets the refund?
If the deceased person qualifies for a tax refund, the person who wants to claim that refund will have to file IRS Form 1310. If you’re the surviving spouse, though, you don’t need to file this form. You’ll receive the refund if you file jointly with your spouse. You also don’t need to file this form if the deceased person’s estate is being managed by a court-appointed representative.
What if the deceased person owes taxes?
If the deceased person owes money in taxes, that money comes out of their estate before beneficiaries receive their share. If the estate doesn’t have enough money to pay the full amount, and money hasn’t already been given out to beneficiaries, it typically ends there. The person managing the estate is not responsible for paying the rest.
If I remarried, how do I file?
If you’ve remarried in the same year as your spouse’s death, you’ll need to file jointly with your new spouse (not your deceased one). You can also choose married filing separately if you and your spouse want to.
If you’ve remarried and still need to file your deceased spouse’s taxes, you’ll file theirs using the married filing separately tax status. If you have no gross income and file separately, you can claim yourself as an exemption on your deceased spouse’s return and on your new spouse’s return—but only until 2025. However, if you decide to file jointly with your new spouse, you can only claim yourself as an exemption on that return, not your deceased spouse’s.
If I’m a surviving spouse who hasn’t remarried, what will be filing status be?
If your spouse died in the previous year (and it’s now a new tax year), you’ll probably want to file as a widower. To qualify for this status, you have to meet several requirements:
You must have qualified for married filing jointly the year your spouse passed
You must not have remarried before the end of the tax year in which your spouse died
You must claim a child or other qualifying dependent (not a foster child) on your tax return
You must have paid more than half of the cost of managing your home (and that home must be the main home for you and any dependents for the entire tax year)
If you don’t qualify as a widower, you’ll probably file as single, or, if you can claim a dependent, you may want to file as head of household.
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