Final Tax Return for a Deceased Person

Last updated November 5, 2026 · Written by the EIN Registration filing team

The final return is a regular Form 1040 for the year the person died, filed under their Social Security number. The personal representative files it, and it is due when the return would have been due had they lived, generally April 15 of the following year. Write DECEASED, the person’s name and the date of death across the top. Income that arrives after the death does not go on it. That belongs to the estate, which needs its own EIN.

The final 1040 uses the SSN, but the estate needs its own number. We prepare and file the estate's SS-4 and email you the EIN.

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Who files and who signs

A personal representative was appointed. That person must sign the return.
No representative, joint return with a surviving spouse. The surviving spouse signs and writes “Filing as surviving spouse”.
No representative and no surviving spouse. The person in charge of the property signs as “personal representative”.

What goes on it, and what does not

Income the person received up to the date of death goes on the final return. It is filed the same way as for a living person. Anything received after that date is reported by whoever received it, usually the estate or a beneficiary, and Forms 1099 for those payments should carry that taxpayer’s number. Do not use the deceased person’s SSN for a later individual return or for estimated payments for later years.

Claiming a refund

Form 1310 is how you claim a refund on behalf of a deceased taxpayer. You do not have to file it if you are a surviving spouse filing a joint return, or a court-appointed or certified representative attaching a copy of the court certificate.

The second return: Form 1041 for the estate

The IRS is clear that the final personal return and the estate’s income tax return are separate. An estate with more than $600 in annual gross income must file Form 1041, and it needs a tax identification number before it can. That number is the estate’s EIN, and Publication 559 says to apply as soon as possible. A living trust that continues after the death needs its own EIN as well.

A short checklist

Get certified copies of the death certificate and any court appointment.
File Form 56 so the IRS knows who is acting.
Apply for the estate’s or trust’s EIN, and open its bank account.
Gather the year’s W-2s and 1099s, and check for earlier years that were never filed.
File the final Form 1040 by its due date, with Form 1310 if it applies.
File Form 1041 for the estate if it is required.

Quick answers

Can the final return be filed jointly?

Generally yes, with a surviving spouse, for the year of death. The spouse signs as shown above if no representative was appointed.

What if the person died before filing last year’s return too?

That earlier year still has to be filed, in the same way, by the same person responsible for the final return.

Do I need an EIN to file the final Form 1040?

No. It uses the person’s SSN. See which number goes where.

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Related guides

EIN for a Deceased Person: What You Actually Need The final return uses the person's Social Security number. The EIN is for the estate or the trust. Which number goes on which return, and who applies.
How to Get an EIN Number for an Estate (Estate Tax ID Number) An executor cannot open the estate account or file Form 1041 without the estate's own EIN. Who applies, which SS-4 boxes matter, and the date the IRS actually wants.
IRS Form 56 Instructions: Notice Concerning Fiduciary Relationship Form 56 tells the IRS who is acting for an estate, trust or person. Who files it, where it goes, and how it differs from getting the estate's EIN.
Trust EIN After the Grantor Dies: What the Trustee Does A revocable living trust stops using the grantor's SSN the day they die. What the successor trustee has to do, and why the estate may need a second number.

Sources

You can also apply for an EIN directly with the IRS at irs.gov at no cost.