The National Directory of Certified Public Accountants

Ask A CPA - Deceased Taxpayers

How Do I File My Current Year’S Tax Return If My Spouse Passed Away During The Year?

You should file a "joint" tax return and include the deceased income earned and applicable deductions prior to your spouse's death. A joint return is filed by you and the executor or administrator. Do not include income earned after the date of death. This income is considered "income in respect of a decedent" and is taxed to the Estate or beneficiary receiving the income in the year of the receipt. The income must be reported by the Estate (if more than $600) on Form 1041. Speak to your local CPA about the personal and Estate tax returns that you need to file.

If you need professional help with "Deceased Taxpayers" or have other tax questions, we can help you find a local licensed CPA for a free, no-obligation consultation.