In general, file and prepare the final individual income tax return of a deceased person the same way you would if the person were alive. Report all income up to the date of death and claim all eligible credits and deductions. If the deceased had not filed individual income tax returns for the years prior to the year of their death, you may have to file. It's your responsibility to pay any balance due and to submit a claim if there's a refund. File a current tax year return File the return using Form 1040, U.S. Individual Tax Return or 1040-SR, U.S. Tax Return for Seniors. See Form 1040 or 1040-SR Instructions. Other resources: Publication 17, Your Federal Income Tax supplements information in the tax form instructions. Publication 559, Survivors, Executors and Administrators helps those managing a deceased person's affairs through the income tax filing process. File a prior year return To verify non-filing status and certain income documents of the deceased from the IRS, submit Form 4506-T, Request for Transcript of Tax Return. Before submitting any information request, see the request deceased person's information. Pay taxes owed If a balance is due on the individual income tax return of the deceased person for the year of death or for prior years, submit payment with the return or see more options at paying your taxes. Claim a refund If a refund is due on the individual income tax return of the deceased, claim the refund by submitting Form 1310, Statement of a Person Claiming Refund Due a Deceased Taxpayer.
