Final tax return and refunds

The final income tax return

Someone must file the final federal income tax return of a person who died, the same way it would have been filed if they were alive.

Report all income up to the date of death and claim all eligible credits and deductions. Use Form 1040 or 1040-SR. If the person had not filed returns for earlier years, those may also have to be filed. Any balance due is paid with the return.

Law: Form 1310 instructions (Rev. December 2025)

The final return covers the part of the last year in which the person was alive, plus any earlier years that were never filed. It is separate from any tax the estate itself may owe later.

Claiming a refund

To claim a refund due to the person who died, attach Form 1310 (Statement of Person Claiming Refund Due a Deceased Taxpayer). You do not file Form 1310 if you are a surviving spouse filing a joint return with the person, or a court-appointed personal representative who attaches the court certificate to an original return. If no personal representative was appointed, you check line C of Form 1310 and keep a copy of the death certificate for your records. Do not attach the death certificate to Form 1310.

• Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer
• Publication 559, Survivors, Executors and Administrators

The federal estate tax

For a person who died in 2026, a federal estate tax return (Form 706) is required only if the gross estate, plus certain lifetime taxable gifts, is more than $15,000,000. The threshold was $13,990,000 for deaths in 2025.

Law: 26 U.S.C. 2010(c)(3) (as amended by Pub. L. 119-21)

The estate tax is a tax on the value of a very large estate. It is different from the income tax and from state inheritance or estate taxes, which some states have. A small estate that qualifies for a state shortcut is nowhere near these thresholds.

Social Security

Social Security retirement benefits are paid through the month before the month the person died. No retirement benefit is due for the month of death.

If the person had enough Social Security work credits (was fully or currently insured), a one-time death payment of $255 (or three times the person's basic benefit, if that is smaller) can be paid to a surviving spouse who lived with the person. If there is no such spouse, it can go to a widow or widower who can get survivor benefits for the month of death, or else to children who can get benefits for that month. You must apply for it.

Law: 42 U.S.C. 402(a), 402(i)

If you are not sure what benefits apply, the Social Security Administration can tell you what it owes and what it needs.

Questions to bring to a tax preparer or legal aid

• Who has to file the final return for this person?
• Do I need Form 1310 to claim a refund?
• Do the person's earlier years still need to be filed?
• Does the estate need any other return?

What to gather for the return

Gather the death certificate, copies of the person's last tax returns if you have them, and the income papers for the year of death, such as wage statements and bank and investment statements. If a court appointed a personal representative, keep the court's certificate. Banks and agencies each want their own copy of the death certificate, so order more than one.

Keep the papers

Keep a copy of the death certificate, the final return and anything you send to the IRS. You will need the death certificate for banks, insurers and agencies too. Each state page has a section on how to get certified copies. The free checklist on a state page lists what to gather, procedure by procedure.