What if a Taxpayer Died?
If a taxpayer died before filing a return for the year, 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 should use the form the taxpayer would have used. The person who files the return should print the work "deceased" after the decedent's name in the address section of the form. Also enter the date of death after the decedent's name.
If your spouse died during this tax year and you did not remarry in the year, or if your spouse died in the next year before filing a return for this year, you may file a joint return. If your spouse died this year, the joint return should show your spouse's income before death and your income.