How to File Taxes for Deceased Individuals Federal Law
- 1). Determine whether the deceased person filed a return for the year before his death. Someone who died prior to the April 15 deadline for filing taxes or who had planned to file a late return may not have filed the previous year's tax return. If taxes were not filed, you must file a regular return for that year. File a final tax return by April 15 of the year following the individual's death.
- 2). Consult Internal Revenue Service (IRS) Publication 17 and the individual's financial records to determine whether a tax return must be filed for the deceased person.
- 3). Determine the accounting method that the deceased person used. Most people use cash accounting. If the individual used the accrual method, consult IRS Publications 559 and 538 or, if you are not familiar with this method, consult an professional accountant.
- 4). Examine the financial records to identify income and expenses. Under the cash method, you include the income items that the decedent actually received, had credited to her account, or had unrestricted ability to use before death. Include expenses that the decedent paid before his death.
- 5). On a final return, write the date of death at the top of the form, and the word "deceased" after the decedent's name in the name and address section.
- 6). Follow the directions provided by the IRS to complete the return.
- 7). Sign the return. If it is a joint return, the surviving spouse must also sign it. If you are a court-appointed personal representative, attach a copy of the court certificate of appointment to the return. If you have not been formally appointed, but are acting as the personal representative, write, "personal representative" next to your signature. If you are the surviving spouse, write, "filing as surviving spouse" next to your signature.
- 8). File IRS Form 1310 if you are neither a surviving spouse nor a court-appointed personal representative and a refund is due. The form asks for identifying information and your statement that you will pay out the funds according to the law of the state in which the decedent resided.