Determine the date of death
Gather the deceased person’s tax records, income statements, deductions, and prior-year returns
Identify the final tax year to be filed
File the final individual income tax return for income earned from January 1 through the date of death
Use the correct filing status for the final return
Mark the return as “Deceased” and include the date of death
Report all income received before death
Claim eligible deductions and credits on the final return
Pay any tax due from the deceased person’s estate or funds
Request any refund due on the final return
File any required state income tax return
File estate income tax returns if the estate earns income after death
Obtain an employer identification number for the estate if needed
Report post-death income on the estate’s tax return
File any required fiduciary returns for trusts or estates
Check whether a surviving spouse can file a joint return for the year of death
Determine whether a personal representative or executor must sign the return
Keep copies of all filed returns and supporting documents
Meet all filing and payment deadlines
Consult a tax professional if the estate is complex or multiple returns are required