🏛️ Government

What Happens to Your IRS / Tax Returns Account When You Die

Final Return RequiredEstate Tax Possible
A final individual tax return must be filed for the year of death. Estates over $13.61M may owe federal estate tax.

Quick Facts

Deadline

April 15 following death

Difficulty

Hard

Key Info

Final tax return and possible estate return required

Step-by-Step Guide

1

Document tax information

Note your tax filing status, CPA/preparer name, and where prior tax returns are stored.

Estimated time: 10 min

2

Get an EIN for the estate

Executor applies for an Employer Identification Number (EIN) for the estate at irs.gov.

Estimated time: 15 min

3

File the final Form 1040

File a final individual tax return (Form 1040) for the year of death. Mark "DECEASED" across the top.

Estimated time: Varies

4

File estate tax return if needed

If the estate exceeds $13.61M, file Form 706 (Estate Tax Return) within 9 months of death.

Document Now Checklist

  • Tax filing status
  • CPA/preparer contact
  • Prior return locations
  • Estimated estate value

Last verified: June 2026. Platform policies may change. Verify current procedures directly with IRS / Tax Returns. This guide is for informational purposes only and does not constitute legal advice.

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