Nobody 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 have to file your final tax return.
You may be wondering: How can the IRS come after me if I’m dead?
If your representative (often the executor of your estate or your surviving spouse) does not take care of your tax obligations, your estate could incur fines and fees, which could delay the distribution of your assets. If your survivors don’t file their final income tax return, they could also leave money on the table if they owe you a tax refund.
Read more: Your tax refund may be higher this year. here’s why.
The IRS tax filing rules for the deceased are more or less the same as the rules for the living. For tax year 2025, anyone whose income exceeds the following amounts must file a tax return:
| Marital status for tax purposes | Income (if you were under age 65 as of December 31, 2025) | Income (if you were 65 or older as of December 31, 2025) |
|---|---|---|
| Single | $15,750 | $17,750 |
| householder | $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 |
| Qualified surviving spouse | $31,500 | $33,500 |
Source: Internal Revenue Service
Please note that if you are 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, your return is still due on April 15, 2026. If you need more time, you can file for a tax extension, giving you six additional months to file.
Read more: Free Tax Filing: How to File Your 2025 Return for Free
Married couples generally get more tax benefits than single taxpayers. You don’t immediately lose these tax benefits when your spouse dies, which can offer you some breathing room when you face a tremendous loss.
Even if your spouse died on January 1 of the tax year, the IRS will consider you married for the entire year as long as you do not remarry. You can still choose married filing jointly as your filing status for purposes of that tax return for that year. (You can also choose to file as married separately, but by doing so you give up many tax benefits.)
For the next two tax years, you can file as a surviving spouse if you are not already married and have at least one qualifying dependent child. Basically, this status allows you to maintain the benefits of filing jointly with your deceased spouse. If you are not eligible for surviving spouse status, you will typically file as single the year after your spouse dies, assuming you have not remarried.
Filing taxes for someone who has died is not much different from filing a return for the living, but there may be some additional steps.
You will use Form 1040 or Form 1040-SR (available for people age 65 or older) to report income. You must include all income received between January 1 and the date of the person’s death. In other words, if your loved one died on August 20, 2025, include all income they earned between January 1 and August 20, 2025, when you prepare your return before Tax Day.
If all this seems simple, it really is not. Let’s say your loved one was employed but died before their last payday. Your employer would issue your final paycheck to the person’s survivor or estate, without withholding federal income taxes. The employer must then issue Form 1099-MISC to the recipient, who must report it to the IRS as taxable income.
Things can also get complicated with interest or earnings that accrue after someone dies. Consult a tax professional if you have questions about what income to include.
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Once you have reported the person’s income, you can also apply any tax credits or deductions for which they qualify. If they owe money, try not to panic. Your estate is responsible for payment (unless you file a joint return on behalf of yourself and your late spouse, in which case you are responsible for the entire tax bill). Loved ones are not expected to pay a deceased person’s tax debt, but if there is not enough money to pay the IRS and other creditors, the estate is considered insolvent and no one receives an inheritance.
Any tax refunds owed to the person belong to their estate, unless the person was married and their spouse filed a joint return. If you file for someone who was not your spouse, you will need to complete IRS Form 1310 to claim it (if you are not a court-appointed representative). But don’t go collecting that refund just yet. The money still belongs to the person’s estate and must be distributed according to the estate laws of the state where the person lived.
You will need to indicate that the person died on the return, either by following the instructions using tax return software or by typing the word deceased on their paper forms. However, you will not need to provide a copy of your 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 will claim the refund, but the refund is part of the deceased person’s estate. The representative is responsible for distributing it in accordance with inheritance law.
If there is no court-appointed representative, a surviving family member can claim the refund by completing Form 1310. But the family member must be legally eligible to receive the refund, and the refund still belongs to the estate of the person who died. The person claiming it must distribute the refund according to the law of the state where he or she resided.
If someone owes tax money, their estate is responsible for the tax bill. The IRS will not tax your loved ones, but generally, federal income taxes must be paid before assets are distributed. If the estate does not have enough to cover taxes and other debts, survivors generally will not receive an inheritance.
The money you inherit is not subject to federal taxes, although five states impose an inheritance tax: Kentucky, Maryland, Nebraska, New Jersey and Pennsylvania.
Although inheritances are not subject to tax at the federal level, it is generally necessary to pay taxes on the income generated by an inherited asset. For example, if you inherit a $25,000 interest-bearing certificate of deposit (CD), you will have to pay taxes on the interest you earn in the future, but not on the $25,000 value of the CD.