Deceased Taxpayers

A final return must be filed for a person who died in 2024 if a tax return normally would be required. The administrator or executor, if one is appointed, or beneficiary must file the tax return. Print “deceased” and the date of death next to the taxpayer’s name at the top of the tax return.

If you are a surviving spouse/RDP and no administrator or executor has been appointed, file a joint tax return if you did not remarry or enter into another registered domestic partnership during 2024. Indicate next to your signature that you are the surviving spouse/RDP.

You may also file a joint tax return with an administrator or executor acting on behalf of the deceased taxpayer.

If you file a tax return and claim a refund due to a deceased taxpayer, you are certifying under penalty of perjury either that you are the legal representative of the deceased taxpayer’s estate (in this case, attach certified copies of the letters of administration or letters testamentary) or that you are entitled to the refund as the deceased’s surviving relative or sole beneficiary under the provisions of the California Probate Code. You must also attach a copy of federal Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer, and a copy of the death certificate when you file a tax return and claim a refund due.