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Taxpayer Death

When a taxpayer dies, the surviving spouse or executor of the estate is responsible for filing the deceased tax return (Form 1040) for the period ending the date of death. If, after death, the decedent’s estate collects income of $600 or more, an estate income tax return (Form 1041) is required.

So, for example, if the death of a taxpayer occurs on June 30, the executor would allocate income and deductions by filing the deceased tax return (Form 1040) covering the first half of the year and Form 1041 covering the second half, for income collected after death.

Tax Tip – Medical expenses of the deceased taxpayer, though paid one year after death, may be deducted on the final deceased tax return (Form 1040).