No one likes to think about death or taxes. But your tax obligations don’t disappear when you die. That means your loved ones don’t just have to think about honoring your final wishes — they may also need to file your final tax return.
Maybe you’re wondering: How can the IRS come after me if I’m dead?
If your representative — often your estate’s executor or surviving spouse — doesn’t take care of your tax obligations, your estate could incur penalties and fees, which could delay the distribution of your assets. If your survivors don’t file your final income tax return, they could also leave money on the table if you’re owed a tax refund.
Read more: Your tax refund may be bigger this year. Here’s why.
The IRS tax-filing rules for the dead are more or less the same as the rules for the living. For tax year 2025, anyone whose income exceeded the following amounts is required to file a tax return:
| Tax filing status | Income (if you were under 65 as of Dec. 31, 2025) | Income (if you were 65 or older as of Dec. 31, 2025) |
|---|---|---|
| Single | $15,750 | $17,750 |
| Head of household | $23,625 | $25,625 |
| Married filing jointly | $31,500 | $33,100 (if one spouse was over 65) or $34,700 (if both spouses were over 65) |
| Married filing separately | $5 | $5 |
| Qualifying surviving spouse | $31,500 | $33,500 |
Source: Internal Revenue Service
Note that if you’re a surviving spouse, you can still file a joint tax return for the year. We’ll get to those rules in a moment.
Normal tax filing deadlines apply to returns filed on behalf of the deceased. So if your loved one died in 2025, their return is still due 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 get more tax advantages than single filers. You don’t immediately lose these tax benefits when your spouse dies, which can offer some breathing room when you’re dealing with a tremendous loss.
Even if your spouse died Jan. 1 of the tax year, the IRS will consider you married for the entire year as long as you don’t remarry. You can still choose married filing jointly as your tax filing status for that year. (You can also opt for married filing separately, but you give up a lot of tax benefits when you do so.)
For the next two tax years, you can file as a surviving spouse if you’re still unmarried and you have at least one qualifying dependent child. Essentially, this status allows you to maintain the benefits of filing jointly with your late spouse. If you’re not eligible for surviving spouse status, you’ll typically file as single the year after your spouse’s death, assuming you haven’t remarried.
Filing taxes for someone who’s deceased isn’t much different from filing a return for the living, but there may be a few extra steps.
You’ll use Form 1040 or Form 1040-SR (available for those 65 or older) to report income. You should include all income received between Jan. 1 and the date the person died. In other words, if your loved one died Aug. 20, 2025, include all income they earned between Jan. 1 and Aug. 20, 2025, when you prepare their return before Tax Day.
If all that sounds straightforward, it’s really not. Suppose your loved one was employed but died before their last payday. Their employer would issue their final paycheck to either the person’s survivor or their estate, with no federal income taxes withheld. The employer should then issue Form 1099-MISC to the recipient, who will need to report it to the IRS as taxable income.
Things can also get hairy with interest or earnings that accrue after someone’s death. Consult with a tax professional if you have questions about what income to include.
Read more: Taxes on stocks: Here are the rules and rates
Once you’ve reported the person’s income, you can also apply any tax credits or deductions they qualified for. If they owe money, try not to panic. Their estate is responsible for paying (unless you’re filing a joint return on behalf of you and your late spouse, in which case you’re responsible for the full tax bill). Loved ones aren’t expected to pay a deceased person’s tax debt, but if there’s not enough money to pay the IRS and other creditors, the estate is considered insolvent, and no one gets an inheritance.
Any tax refund the person is due belongs to their estate — unless the person was married and their spouse filed a joint return. If you’re filing a return for someone who wasn’t your spouse, you’ll need to complete IRS Form 1310 to claim it (if you’re not a court-appointed representative). But don’t go cashing that refund just yet. The money still belongs to the person’s estate, and you’ll need to distribute it according to the probate laws of the state where the person lived.
You’ll need to indicate that the person died on the return, either by following the prompts using tax-filing software or writing the word deceased on their paper forms. However, you won’t need to provide a copy of their death certificate to the IRS.
When someone dies, their tax refund goes to their surviving spouse if the spouse files a joint return for the tax year. If a court-appointed personal representative files the person’s return, they’ll claim the refund, but the refund is part of the deceased person’s estate. The representative is responsible for distributing it according to probate law.
If there’s no court-appointed representative, a surviving family member can claim the refund by filling out Form 1310. But the family member needs to be legally eligible to receive the refund, and the refund still belongs to the estate of the person who died. The person who claims it needs to distribute the refund in accordance with the law of the state where the person resided.
If someone owes tax money, their estate is responsible for the tax bill. The IRS won’t go after their loved ones for taxes, but generally, federal income taxes need to be paid before assets are distributed. If the estate doesn’t have enough to cover taxes and other debts, survivors generally won’t receive an inheritance.
Money you inherit isn’t subject to federal taxes, although five states impose an inheritance tax: Kentucky, Maryland, Nebraska, New Jersey, and Pennsylvania.
Although inheritances aren’t taxed at the federal level, you generally need to pay taxes for income an inherited asset generates. For example, if you inherit a $25,000 interest-bearing certificate of deposit (CD), you’d owe taxes on the interest it earns going forward, but not the $25,000 value of the CD.
