Death of a Taxpayer

If a taxpayer died before filing a return for 2025, the taxpayer’s spouse or personal representative may have to file and sign a return for that taxpayer. A personal representative can be an executor, administrator, or anyone who is in charge of the deceased taxpayer’s property. If the deceased taxpayer didn’t have to file a return but had tax withheld, a return must be filed to get a refund. The person who files the return must check the “Deceased” box at the top of page 1 of Form 1040 or 1040-SR. They must also enter the date of death in the entry spaces. If a return is being filed for both spouses who died in 2025, the person who files the return must check the “Deceased” box and enter the date of death for both the primary taxpayer and the spouse.

If your spouse died in 2025 and you didn’t remarry in 2025, or if your spouse died in 2026 before filing a return for 2025, you can file a joint return. A joint return should show your spouse’s 2025 income before death and your income for all of 2025. Check the “Deceased” box at the top of page 1 of Form 1040 or 1040-SR and enter the date your spouse died in the entry spaces after “Spouse.” Enter “Filing as surviving spouse” in the area where you sign the return. If someone other than you is the personal representative, they must also sign the return.

Failure to complete this section may delay the processing of the return.

All payers of income, including financial institutions, should be promptly notified of the taxpayer’s death. This will ensure the proper reporting of income earned by the taxpayer’s estate or heirs. A deceased taxpayer’s social security number shouldn’t be used for tax years after the year of death, except for estate tax return purposes.