Page 14 - Final Tax Return

Things to know about filing the
final tax return

Generally, the final individual income
tax return of a deceased person is
prepared and filed the same way as if
the person were alive.

- The return must report all
income up to the date of death
and claim all eligible credits and
deductions.
- If the deceased person did not
file individual income tax
returns for the years before
their death, their surviving
spouse or representative may

have to file prior year returns
Things to know about filing the
final tax return

Things to know about filing the - When e-filing, the surviving

final tax return
spouse or representative
should follow the directions
- The IRS considers the surviving provided by the tax software for

spouse married for the full the correct signature and
year their spouse died if they notation requirements.
- For paper returns, the filer
don't remarry during that year.
should write ?deceased,? the
- The surviving spouse is eligible to
person's name and the date of
use filing status ?married filing death across the top.
jointly? or ?married filing
separately.
- ?The same tax deadlines apply for /!\ Not clear about the tax filing options available to

final returns. you and you need help, reach out to us on
https://lentcpa.com and we can guide you with
- If, for example, the deceased
options available to file your taxes /!\
person died in 2022, their final
return is due by April 18, 2023,
unless the surviving spouse or
representative has an

extension to file