How to File Taxes for a Deceased Person
Collect the person's income reporting forms., Decide whether to file a joint return., Change the ownership of all accounts.
Step-by-Step Guide
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Step 1: Collect the person's income reporting forms.
Gather the income reporting forms that have been mailed to the deceased person, called the decedent.
This includes W-2s, 1099s and interest statements.
These forms are usually sent after January 31 for the previous year and should arrive by the end of February.
If you aren't sure you have all the necessary forms, submit an information request to the IRS to obtain all tax forms for the decedent.
You will need the following to make a request:
The decedent’s complete name, address and social security number A copy of the death certificate Either IRS Form 56, Notice Concerning Fiduciary Relationship (notifying the IRS that the surviving spouse, executor or guardian will stand in the position of the taxpayer)or a copy of Letters Testamentary approved by the court (which grants the personal representative of the deceased the authority to manage his or her affairs).
To get a copy of the person's previous tax returns, use IRS Form 4506, Request for Copy of Tax Return. -
Step 2: Decide whether to file a joint return.
If the decedent was married at the time of death, a joint tax return may be filed for that tax year.
Either the spouse of the decedent or the executor may fill out and file the return.
A full standard deduction may be claimed, and joint-return rates used.
If an executor is involved, he or she must sign the return along with the surviving spouse.
The return should be signed with a note that reads "filing as surviving spouse" in the space for the decedent's signature., For accounts such as mutual funds and bank accounts, change the ownership to your name as the executor.
Do this as quickly as possible after the person's death, so that the 1099 income report shows the correct amount of income assigned to the decedent (rather than showing interest or other income earned after the date of death).
If the 1099 shows more income than it should, report the entire amount on Schedule B of the return, and deduct the amount that should be reported separately by the estate (the amount earned after the person's death). -
Step 3: Change the ownership of all accounts.
Detailed Guide
Gather the income reporting forms that have been mailed to the deceased person, called the decedent.
This includes W-2s, 1099s and interest statements.
These forms are usually sent after January 31 for the previous year and should arrive by the end of February.
If you aren't sure you have all the necessary forms, submit an information request to the IRS to obtain all tax forms for the decedent.
You will need the following to make a request:
The decedent’s complete name, address and social security number A copy of the death certificate Either IRS Form 56, Notice Concerning Fiduciary Relationship (notifying the IRS that the surviving spouse, executor or guardian will stand in the position of the taxpayer)or a copy of Letters Testamentary approved by the court (which grants the personal representative of the deceased the authority to manage his or her affairs).
To get a copy of the person's previous tax returns, use IRS Form 4506, Request for Copy of Tax Return.
If the decedent was married at the time of death, a joint tax return may be filed for that tax year.
Either the spouse of the decedent or the executor may fill out and file the return.
A full standard deduction may be claimed, and joint-return rates used.
If an executor is involved, he or she must sign the return along with the surviving spouse.
The return should be signed with a note that reads "filing as surviving spouse" in the space for the decedent's signature., For accounts such as mutual funds and bank accounts, change the ownership to your name as the executor.
Do this as quickly as possible after the person's death, so that the 1099 income report shows the correct amount of income assigned to the decedent (rather than showing interest or other income earned after the date of death).
If the 1099 shows more income than it should, report the entire amount on Schedule B of the return, and deduct the amount that should be reported separately by the estate (the amount earned after the person's death).
About the Author
Judith Davis
Judith Davis specializes in lifestyle and practical guides and has been creating helpful content for over 2 years. Judith is committed to helping readers learn new skills and improve their lives.
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