Preparing tax returns after a parent dies

By Black Inc Tax Services · Updated October 19, 2026

After a parent dies, the final individual income tax return is only one possible filing. Income belonging to the parent before death must be distinguished from income received by the estate or beneficiaries afterward. Start by identifying who has authority to act and which tax years remain unfinished.

Identify the filer and the tax periods

Locate the death certificate, will or trust documents and any court appointment. Being the child who collected the paperwork does not automatically establish authority to sign every return or obtain protected tax information. A surviving spouse, appointed personal representative or other authorized person may have different responsibilities.

Prepare a timeline showing the date of death, prior unfiled years and income received before and after death. The IRS says the final individual return is generally prepared in the usual way, reporting income through the date of death and applicable deductions and credits. Post-death receipts need their own review; do not put everything into one final Form 1040 simply because a statement arrived under the parent's name.

Separate the possible returns

California obligations also need review. Whether a federal estate tax return is required does not by itself answer whether an individual or fiduciary income tax return is required.

Build an organized document handoff

1. Confirm authority, signing requirements and the correct taxpayer identification for each return.
2. Obtain prior returns and determine whether any years are missing.
3. Gather wages, retirement, Social Security, investment and other income records.
4. Separate transactions by ownership and timing, asking payers about incorrect reporting where necessary.
5. Review final-return identification, refund-claim procedures and filing deadlines before submission.

Form 1310 may be relevant when claiming a deceased person's refund. Its filing requirements and exceptions depend on who is making the claim. Do not assume the same paperwork applies to a surviving spouse and an appointed representative.

Documents to gather

• Death certificate and representative or fiduciary appointment records.
• Prior federal and California returns and IRS or FTB notices.
• All income statements, account records and dates of receipts.
• Estate or trust identification records and distributions, if applicable.
• Refund information and details of any surviving spouse's filing situation.

Final-return questions