Filing a Final Tax Return for a Parent Who Died: A Step-by-Step Guide

When a parent dies, the paperwork shows up at the worst possible time. If you are the person handling it, you may be wondering what has to happen and in what order. The good news is that you do not have to do everything this week, and most of it comes down to a short list of phone calls.

Taxes are one piece of that list, and the final tax return is usually not due until the spring after the year of death. This guide walks through who to call, roughly in order, what to say and what to have ready. It is general information, not legal or tax advice, so check key details with the attorney or tax professional helping you.

Before you pick up the phone

Take a breath and make a simple folder, paper or digital. Put your parent's Social Security number, date of birth, date of death and address on one page. Add the will if there is one, the most recent tax return, recent bank and pension statements and the names of any accountant or attorney your parent used.

Write down your own name and phone number too. You will be repeating it a lot, and it helps to keep a notebook of who you spoke to, the date and what they said.

Call 1: The funeral home

The funeral director is usually the first call and the most useful. Ask them to report the death to the Social Security Administration. SSA says funeral homes generally do this, so you typically do not need to report it yourself. Give them your parent's Social Security number so they can.

Ask how many certified copies of the death certificate you will need. Banks, insurers, pension offices and courts often ask for one, and getting several at the start is easier than ordering later.

Call 2: Social Security

If the funeral home did not report the death, call SSA at 1-800-772-1213. Have the name, Social Security number, date of birth and date of death ready. SSA suggests calling early in the day, and it is often less busy later in the week and later in the month.

Here is the part that surprises many families. If your parent was receiving Social Security, the payment for the month of death and any later months must be returned. If it came by direct deposit, tell the bank so it can send the money back. If a paper check arrives, do not cash it. Return it to SSA.

Also ask about survivor benefits. SSA can pay a one-time $255 payment to a surviving spouse, or to certain children if there is no spouse, and some family members may qualify for monthly survivor benefits. If your parent was married, the surviving spouse should be the one to ask.

Call 3: A probate attorney or the court

Someone has to be in charge of your parent's affairs. That person is called the personal representative, and may be an executor named in the will or an administrator appointed by a court. The IRS describes this person as the one who collects the assets, pays creditors and files the tax returns.

Ask an attorney or the local probate court whether an appointment is needed in your situation and how to get one. This matters for taxes because, if there is a refund, the IRS wants proof that you were appointed. A power of attorney or a copy of the will is not accepted as proof.

Call 4: The IRS, or its website, for an EIN and Form 56

If you are the personal representative, the IRS says the first tax step is to get an employer identification number, or EIN, for the estate. You can apply online at IRS.gov/EIN, and the number usually comes right away. The estate uses it for bank accounts and certain tax forms.

You should also file Form 56, which tells the IRS you are acting on behalf of the estate. Your tax professional or attorney can help with both. If the estate earns income, such as interest or rent, it may also need its own tax return, so ask about that.

Call 5: A tax professional, or start the final return yourself

The final return is for the year your parent died, and it covers January 1 through the date of death. The IRS says to prepare it the same way as for a living person, reporting income up to the date of death and claiming the credits and deductions that apply. It is filed on a regular Form 1040 or 1040-SR.

The due date is generally April 15 of the year after death. For a parent who died in 2026, that is April 15, 2027. If your parent died before filing last year's return, that earlier return still needs to be filed too.

A few small details make the return go smoothly. Write DECEASED, your parent's name and the date of death across the top. If a personal representative has been appointed, that person signs. If your parent was married and no representative has been appointed, the surviving spouse signs and writes "Filing as surviving spouse." Do not attach the death certificate. Keep it with your records.

If a refund is due

Even if your parent did not have to file, a return is needed to get back any tax that was withheld from wages, pensions or estimated payments. To claim the refund, the IRS uses Form 1310. You do not need it if you are a surviving spouse filing a joint return, or if you are a court-appointed personal representative who attaches the court certificate to the return. Otherwise, Form 1310 goes with the return.

If money is owed

The IRS says it is the responsibility of the person handling the return to pay any balance due or claim any refund. Taxes owed are generally debts of the estate, and Publication 559 warns that a personal representative can be personally responsible for unpaid taxes in some situations. Ask the attorney or preparer about this before the estate's money is handed out to family.

Funeral costs, by the way, are not a deduction on the final Form 1040. They may matter in other ways for larger estates, so mention them to your preparer.

Call 6: The credit bureaus

If you are the surviving spouse or the personal representative, you can notify one of the three major credit bureaus about the death, and it will pass the news to the others. They typically ask for a copy of the death certificate. You can also ask for a copy of your parent's credit report and for a deceased alert, which helps prevent someone from opening accounts in your parent's name.

Call 7: Employers, pension plans, insurers and banks

Once the main steps are underway, make a list of everything else. A former employer or pension plan may owe a final payment or survivor benefit. Life insurance companies, banks and brokerages will each have their own forms. Take these one at a time, using your notebook, and ask each one what documents it needs.

A gentle last word

There is no prize for finishing quickly. The calls that cannot wait are the funeral home, Social Security and an attorney or the court if you need to be appointed. The tax return can come after that, and a good tax professional will often take it from there once you have the folder ready.

Rules and forms vary with the size of the estate and your state, so use this as a map rather than a rulebook. Take your time and ask for help.