Claim for Credit or Refund
Filing a Claim
The personal representative must file the final income tax return for the year of death and any returns not filed for preceding years. A surviving spouse may have to file the returns for the decedent.
To make a claim, the decedent's representative must file:
If an individual died after the tax year, but before the return for that year was filed, the return for the tax year is not the final return; it is a regular return. The return for the year the taxpayer died will be the final tax return.
For information on signing a joint return, if one spouse has died or cannot sign the return, review Publication 17; keyword: Signatures.
Bob died in February 2011. His 2010 tax return — due on April 18, 2011 — is not the final tax return. The final tax return would be the 2011 Form 1040, filed in 2012.
If April 15 falls on Saturday, Sunday, or a legal holiday, the due date is the next business day.