Survivors and Executors: Basic Tax Duties After a Death
Published November 7, 2026
Publication 559 (2025), Survivors, Executors, and Administrators, explains the tax duties after a person dies. This guide covers the first steps and the basic rules for the final return. This guide is general information. It is not advice about your return.
Who is the personal representative
A personal representative is an executor, an administrator, or anyone in charge of the property of the person who died. The publication calls that person the decedent. An executor is usually named in a will. A court usually appoints an administrator when there is no will or the named executor cannot serve. The publication says an executor and an administrator have the same duties.
Main duties
The publication says the main duties are to collect the assets, pay the debts, and give what remains to the heirs. For tax purposes, the representative must file all required returns on time, including income, estate, and gift tax returns. The representative must also pay the tax owed up to the date of discharge.
There is a penalty for filing late, unless there is reasonable cause. The publication also says relying on an agent, such as an attorney, is not reasonable cause for filing late. Filing on time helps avoid this problem. Keep a copy of each return and the court papers with the estate records.
Get an EIN first
The first step is to apply for an employer identification number (EIN) for the estate. The estate uses that number on its returns, statements, and other documents. You can apply online at IRS.gov/EIN. Payers of interest and dividends need the estate's number or the survivor's. After the year of death, do not use the deceased person's number to file an individual return or to make estimated tax payments.
The final income tax return
The representative must file the final Form 1040 or 1040-SR for the year of death. The representative must also file any earlier returns that were due. The final return has the same due date the return would have had if the death had not happened. For a calendar-year taxpayer, that is generally April 15 of the next year, no matter when the death happened.
If the person died after the year ended but before filing, that return is a regular return, not the final one.
Labels and signatures
- Write “DECEASED,” the person's name, and the date of death across the top.
- If a representative was appointed, that person signs the return.
- If no representative was appointed, a surviving spouse on a joint return writes “Filing as surviving spouse” at the signature.
- If no representative was appointed and there is no surviving spouse, the person in charge of the property signs as “personal representative.”
To claim a payment due back to the deceased person, a personal representative attaches a copy of the court certificate of appointment. This does not apply to a joint return with the surviving spouse. A power of attorney or a copy of the will is not proof of appointment. If no representative was appointed, the filer attaches Form 1310.
Benefits for survivors
A surviving spouse can file a joint return for the year of death. The spouse may use the special tax rates for the next 2 years. This is the qualifying surviving spouse status, the official filing status name. A survivor may also claim the decedent as a dependent. This applies if the decedent was the survivor's dependent for part of the year before death.
For more detail, see inherited property basis and federal estate tax and Form 706. Filing status rules are in filing status basics.
Upload your documents and answer a few simple questions to start your return.
Sources: Sources: IRS, Publication 559 (2025), Survivors, Executors, and Administrators (https://www.irs.gov/pub/irs-pdf/p559.pdf); Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer This is general information, not advice about your specific return.
