IRS Guide to a Deceased Person's Final Tax Return: Personal Representative Files, Form 1310 Claims a Refund
The Internal Revenue Service (IRS) on November 12 issued Tax Tip 2026-82 explaining how to file a final federal income tax return for someone who has passed away. The final return is the responsibility of the personal representative of the estate, who can be an executor, an administrator or anyone else in charge of the decedent's property. In some cases, Form 56, Notice Concerning Fiduciary Relationship, must be filed so the IRS knows the representative has the authority to act as the taxpayer.
In general, the final individual income tax return is prepared and filed the same way it would have been if the person were alive. In most cases, all income up to the date of death should be reported, and the representative can also claim any credits and deductions the deceased taxpayer was eligible for before passing.
Who signs depends on the situation. An appointed personal representative must sign, and a surviving spouse must also sign a joint return. If a surviving spouse files a joint return and there is no appointed personal representative, the spouse should sign and write 'Filing as surviving spouse' in the signature area; a surviving spouse can file joint returns for the year of death and, if the death occurred before filing, for the year immediately before. If there is no personal representative and no surviving spouse, the person in charge of the decedent's property must file and sign as personal representative. The IRS Interactive Tax Assistant can also help with the determination.
If the deceased person owes taxes for the year of death or prior years, payment should be submitted with the return or arranged through other payment options. If a refund is due, the representative may claim it by submitting Form 1310, Statement of a Person Claiming Refund Due a Deceased Taxpayer. The IRS also points readers to its guidance on final returns for decedents, Topic No. 356 and Publication 559, Survivors, Executors and Administrators.
(Source: Internal Revenue Service)
Source: Internal Revenue Service
Published by GSM · USA (original Chinese edition)
Photo: 图：美国国税局总部大楼。GSM 固定图库照片。 / Photo: Internal Revenue Service headquarters. GSM fixed image library.
