Tax Filing Requirements

The executor or personal representative is responsible for filing all required tax returns for the decedent and the estate:

• Final Individual Return: File Form 1040 for the decedent’s final tax year, covering the period from January 1 to the date of death. If married, the surviving spouse can file a joint return for that year.
• Fiduciary Income Tax Return: File Form 1041 for the estate if the gross income of the estate exceeds $600 in any tax year.
• Estate Tax Return: File Form 706 within nine months of death if the gross estate exceeds the $15 million exemption, or if you are electing portability of the DSUE for the surviving spouse.