In order to settle an Estate, the Executor or Administrator will need to file a number of different tax returns.

Because the deceased and their Estate are separate entities, both will need to file because each has their own tax obligation.

For example, if income was received in the last year of the deceased's life, then they may still owe federal and / or state taxes.

To file taxes for the deceased, the Executor or Administrator should:

• File a tax return for the deceased as typically done for individuals earning income


• Use IRS Form 1040, as well as any applicable state tax return documents found at the links below


• Pay by April 15 in the year the deceased died; however, extensions are possible if the date of death was close to April 15


• If the deceased's tax records are difficult to find, or they are incomplete, submit Form 4810 to the IRS to expedite a review of both the deceased's, and Estate's tax obligations

Note: because an Executor or Administrator may be held personally liable by the IRS for any potential issues during this process, hiring an Estate Accountant is typically recommended.

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