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IRS.gov Website
Instructions for Form 1040-EZ
taxmap/instr/i1040ez-004.htm#en_us_publink12063zd0e413

Death of a Taxpayer(p4)

rule
If a taxpayer died before filing a return for 2013, the taxpayer's spouse or personal representative may have to file and sign a return for that taxpayer. A personal representative can be an executor, administrator, or anyone who is in charge of the deceased taxpayer's property. If the deceased taxpayer did not have to file a return but had tax withheld, a return must be filed to get a refund. The person who files the return must enter Deceased, the deceased taxpayer's name, and the date of death across the top of the return. If this information is not provided, it may delay the processing of the return.
You can file a joint return even if your spouse died in 2013 as long as you did not remarry in 2013. You can also file a joint return even if your spouse died in 2014 before filing a return for 2013. A joint return should show your spouse's 2013 income before death and your income for all of 2013. Enter Filing as surviving spouse in the area where you sign the return. If someone else is the personal representative, he or she also must sign.
The surviving spouse or personal representative should promptly notify all payers of income, including financial institutions, of the taxpayer's death. This will ensure the proper reporting of income earned by the taxpayer's estate or heirs. A deceased taxpayer's social security number should not be used for tax years after the year of death, except for estate tax return purposes.
taxmap/instr/i1040ez-004.htm#en_us_publink12063zd0e445
Claiming a refund for a deceased taxpayer.(p4)
rule
If you are filing a joint return as a surviving spouse, you only need to file the tax return to claim the refund. If you are a court-appointed representative, file the return and include a copy of the certificate that shows your appointment. All other filers requesting the deceased taxpayer's refund must file the return and attach Form 1310.
For more details, use TeleTax topic 356 or see Pub. 559.