Tax Return Due Dates

Due Dates for Decedent and Estate Tax Returns

4:12Premium Video

Written byLipai WangFounder · IRS-registered tax professional

Key Takeaways

Final Form 1040 covers income from January 1 through date of death — due April 15
Estate income tax return (Form 1041) covers income earned by the estate after death
Estate tax return (Form 706) required if estate exceeds the federal estate tax exemption
Form 706 is due 9 months after the date of death
Extensions are available for all decedent-related returns

Filing for Someone Who Has Passed Away

Even in death, the IRS expects punctuality. When someone dies, two types of returns may be required. First, a final individual return (Form 1040) covering income earned from January 1 through the date of death. Second, if the deceased person's estate continues to earn income after death (such as from rental properties, investments, or business interests), an estate income tax return (Form 1041) may be required.

Due Dates for Decedent Returns

The final Form 1040 follows the normal individual due date — April 15 of the year following death. The estate income tax return (Form 1041) is due on the 15th day of the 4th month after the end of the estate's tax year. The estate may choose either a calendar year or a fiscal year.

Additionally, if the estate's gross value exceeds certain thresholds (currently $12.92 million for 2023), an estate tax return (Form 706) must be filed within 9 months of death.

Frequently Asked Questions

Who is responsible for filing the decedent's final tax return?

The executor or administrator of the estate is responsible for filing the final Form 1040. If there is no executor, the surviving spouse or another responsible person typically handles the filing.

Can a surviving spouse file jointly in the year of death?

Yes. In the year your spouse died, you can still file a joint return for that year. This often produces the most favorable tax result.

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