No one thinks about death or taxes. But your tax obligations don’t go away when you die. This means your loved ones aren’t just thinking about honoring your last wishes — they may also need your last tax return.
Maybe you’re wondering: How does the IRS come after me if I die?
If your representative—often your estate’s executor or survivor—doesn’t take care of your tax obligations, your estate may incur penalties and fees, which can delay the distribution of your assets. If your survivors don’t file your final income tax return, they can leave money on the table if you owe a tax refund.
Read more: Your tax return could be bigger this year. Here’s why.
The IRS tax filing rules for the dead are at least the same as the rules for the living. For tax year 2025, anyone whose income exceeds the following amounts must file a tax return:
| Tax filing status | Income (if you are under 65 by December 31, 2025) | Income (if you are 65 or older by December 31, 2025) |
|---|---|---|
| the unit | $15,750 | $17,750 |
| The head of the family | $23,625 | $25,625 |
| To marry together | $31,500 | $33,100 (if one spouse is over 65) or $34,700 (if both spouses are over 65) |
| Married filing separately | $5 | $5 |
| Eligible surviving spouse | $31,500 | $33,500 |
Source: Internal Revenue Service
Note that if you are a surviving spouse, you can still file a joint tax return for the year. We’ll get to those rules in a moment.
The normal tax filing period applies to returns on behalf of the deceased. So if your loved one dies in 2025, their return is still due on April 15, 2026. If you need more time, you can request a tax extension, which gives you an extra six months to file.
Read more: Free Tax Filing: How to file your 2025 return for free
Married couples generally receive more tax benefits than single filers. You don’t immediately lose the tax benefits when your spouse dies, which can offer breathing room when you’re dealing with a large loss.
Even if your spouse dies on January 1st of the tax year, the IRS will consider you married for the entire year until you remarry. You can still choose married filing jointly as your tax filing status for that year. (You can also elect to file married separately, but you give up many tax benefits when you do.)
For the next two tax years, you can file as a surviving spouse if you are still unmarried and you have at least one qualifying dependent child. Essentially, this status allows you to retain joint filing benefits with your late spouse. If you are not a surviving spouse, you will generally file as single one year after your spouse’s death, assuming you have not remarried.
Filing taxes for someone who has died is not much different than filing a return for someone who is alive, but there may be a few extra steps.
You’ll use Form 1040 or Form 1040-SR (available for those age 65 or older) to report the income. You must include all income earned between January 1 and the date of death. In other words, if your loved one dies on August 20, 2025, include all the income they received from January 1 to August 20, 2025, when you prepare their return before tax day.
If this all seems straightforward, it really isn’t. Suppose your loved one was employed but died before their last paycheck. Their employer will issue their final salary to either the person’s survivors or their estate, with no federal income tax. The employer must then issue a Form 1099-MISC to the recipient, who needs to report it to the IRS as taxable income.
Things can also be hairy with interest or income that accumulates after someone’s death. Consult a tax professional if you have questions about any income.
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Once you’ve reported the person’s income, you can also apply any tax credits or deductions they qualify for. If they owe you money, try not to panic. Their estate is responsible for paying (unless you’re filing a joint return on behalf of yourself and your ex-spouse, in which case you’re responsible for the entire tax bill). Loved ones are not expected to pay the deceased person’s tax debt, but if there is not enough money to pay the IRS and other creditors, the estate is considered insolvent, and no one inherits.
Any tax return is related to his or her estate – unless the person is married and their spouse files a joint return. If you’re filing a return for someone who wasn’t your spouse, you’ll need to file IRS Form 1310 to file the claim (if you’re not a court-appointed representative). But don’t charge that refund just yet. The money still belongs to the person’s estate, and you need to divide it according to the possible laws of the state where the person lived.
You will need to indicate that the person is deceased on the return, either by using the tax filing software or by following the instructions in writing. has died In their paper forms. However, you do not need to provide a copy of their death certificate to the IRS.
When someone dies, the tax return goes to their surviving spouse if the spouses filed a joint return for the tax year. If a court-appointed personal representative files the person’s return, they will claim the return, but the return is part of the deceased person’s estate. The representative is responsible for distribution according to the probate law.
If there is no court-appointed representative, a surviving family member can file a claim for a refund by filing Form 1310. But the family member must be legally able to recover, and the refund is still the property of the person who died. The person making the claim must pay the refund in accordance with the law of the state where the person resides.
If someone owes tax money, their property is responsible for the tax bill. The IRS will not go after your loved ones for taxes, but generally, federal income taxes must be paid before the distribution of assets. If the estate is not enough to cover taxes and other debts, survivors will generally not receive an inheritance.
The money you inherit is not subject to federal taxes, although five states impose inheritance taxes: Kentucky, Maryland, Nebraska, New Jersey, and Pennsylvania.
Although inheritances are not taxed at the federal level, you generally need to pay taxes on the income that the inheritance generates. For example, if you inherit a $25,000 interest-bearing certificate of deposit (CD), you’ll owe taxes on the interest it earns in the future, but not the $25,000 value of the CD.
