Tax Extension for a Deceased Person's Final Return

Final return due

Same date as if alive

Extension

Form 4868

Who files

Personal representative

Refund

Form 1310, with exceptions

Who files

• The personal representative (an executor or administrator, or the person in charge of the decedent's property) files the final return and any extension.
• A surviving spouse can file a joint final return alone if no personal representative has been appointed. One Form 4868 covers a joint return. Form 4868 for married couples.

When it's due

If the person died before filing the previous year's return, that return is still due on its usual date and can be extended the same way. If they hadn't filed returns for earlier years, you may have to file those too.

Filling in Form 4868

Form 4868's instructions don't have special steps for a decedent. Fill it in for the return you're extending:

• Line 1: the name on the final return. For a joint return, both names in the order they'll appear on the return.
• Correspondence: if you want IRS mail about the extension sent to you as the representative, the form lets you enter another address, or an agent's name (as well as the decedent's) and address.
• Lines 2 and 3: the Social Security numbers as they'll be shown on the return.
• Lines 4 to 7: the estimate of total tax for the year of death, payments so far, and what you're paying now. The extension doesn't extend the time to pay.

When you file the final return

• Write "DECEASED," the decedent's name and the date of death across the top of the return.
• An appointed personal representative signs it. If there isn't one, a surviving spouse filing jointly signs and writes "Filing as surviving spouse" in the signature area.
• To claim a refund, attach Form 1310, unless you're a surviving spouse filing jointly or a court-appointed representative attaching a copy of the court certificate.
• A decedent's return can be e-filed.

The estate's own return is separate

Income the estate earns after the death goes on the estate's income tax return, Form 1041. That return is extended with Form 7004, not Form 4868. Form7004.org covers it: Form 1041 extension.

Questions people ask

Is the deadline different because the person died?

No. The final return is due the date it would have been due had the person lived.

Can I use the free form for a deceased person?

Yes. Enter the names and Social Security numbers as they'll appear on the final return. The "DECEASED" notation goes on the return, not on Form 4868.

Can the final return be e-filed?

Yes. The IRS says a tax return for a decedent can be filed electronically.