top of page
  • Writer's pictureBusAcTa Advisors

US Tax Return of Deceased Person

Surviving Spouse or Authorized Representative should file & sign the final return of the Deceased.

Surviving Spouse can file as MFJ if they don't remarry during that year.

The IRS doesn't need any other notification of the death.

1. Who should sign the return?

  • Any Authorized Representative & Surviving Spouse (if MFJ) must sign the return.

  • If no Authorized Representative, Surviving Spouse filing as MFJ should sign & write as “Filing as Surviving spouse use”.

  • If no Surviving Spouse/ Authorized Representative, the person in charge of the deceased person's property must file & sign as “Personal Representative”.

2. Who will pay the tax?

  • The filer should pay the tax OR apply for a payment plan or instalment agreement.

3. Benefit? Qualifying widow or widower!!

  • Surviving Spouse having dependent children can use this status for two years after the death of their spouse allowing them to use lower tax rates and the higher standard deduction.

4. What documents should be included?

  • A copy of the court document showing Court-appointed representatives.

  • Form 1310, if not filed by Surviving Spouse and Court-appointed Representatives.

  • No need to attach a copy of the death certificate or proof of death.


Recent Posts

See All

Why it may take longer than 21 days to receive their federal refunds The IRS issues refunds within 21 days in case of filing returns electronically and choose direct deposit. However, some returns hav

Dependents You can generally claim your qualifying child or qualifying relative having a valid SSN as a dependent. Dependents will provide benefits like a child tax credit, and credit for other depend

bottom of page