Who gets the tax refund of a deceased person?

When someone close to you passes away, stress and confusion often add to the grief and loss you’re already feeling. There’s a lot to think about and sometimes a lot of paperwork to handle.

One important task is to file the deceased person’s final tax return and, if applicable, pay the tax due or claim the refund. Not just anyone can do this – the IRS has specific processes and rules around how it works.

So, who gets the tax refund of a deceased person? If you’re the spouse, representative or other loved one of someone who recently passed away, it’s important to understand the legal considerations and documentation needed before you take any action.

Who is entitled to a deceased person’s tax refund?

Surviving spouse

If the person who died was married, their surviving spouse can generally use the “married filing jointly” status for the final return (as well as the previous year’s return if it still needs to be filed). Any refund due will be sent to the surviving spouse.

(If you’re a surviving spouse and you receive a tax refund check in both your name and your deceased spouse's name, you can request to have the check reissued in your name alone by returning the check marked “VOID” along with IRS Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer.)

There is an exception if the surviving spouse remarried before the end of the tax year, however. In that case, the filing status of the decedent will be “married filing separately” and the surviving spouse can use “married filing jointly” with their current spouse.

Note that if the decedent’s will or  a court has designated a personal representative for the decedent (usually the estate executor named in the will or an administrator the court has assigned to administer the estate), that personal representative may also be involved in the filing of the joint tax returns, and they also have the power to revoke the surviving spouse’s decision to file a joint return.

Executor or administrator of the estate

If there is no surviving spouse, tax returns will most likely be filed by the estate executor or administrator appointed by the court (either of which are known as the personal representative).

The refund doesn’t “belong” to the personal representative – it becomes part of the estate and will be distributed as per the estate plan or court order.

Next of kin or family member

If there is no spouse, no named executor, and no court-appointed administrator, who files taxes for a deceased person? Can a family member claim a deceased person’s refund?

Yes. In this case, the person filing will need to include IRS Form 1310 with the tax return. Again, claiming the refund doesn’t mean you get to keep it. You must pay out the refund according to state law where the decedent lived.

How to claim a deceased person’s tax refund

This table shows the general requirements for claiming the refund. Make sure to carefully read the details below the table for additional information and details.
 

How to file taxes and claim a refund for someone who’s died

Step 1: File the final tax return

You’ll do this just like any other return, reporting all income, deductions and credits as the deceased would have. The deadline is generally April 15 of the following year, and you can request an extension as usual.

Before you file it, take these additional steps with the return:

• Write “Deceased,” the decedent’s name and the date of death at the top of the return.
• If it’s not a joint return, put the personal representative’s name and address in the address field.
• If you choose to, check the “yes” box in the Third-Party Designee area to authorize the IRS to discuss the return with another person.
• If you are the personal representative, sign the return.
• If you are the surviving spouse, sign the return. If there is a personal representative, you’ll both sign. If not, write “Filing as surviving spouse” in the signature area.
• If there’s no personal representative or surviving spouse and you’re filing on behalf of a decedent, sign in the signature area and write “personal representative.”

Step 2: Include required documentation

If you’re the surviving spouse filing a joint return, you don’t need to include any additional documentation.

If you’re the court-appointed or certified personal representative, you’ll need to include a copy of the court certificate showing your appointment.

Step 3: Complete IRS Form 1310 if needed

If you’re not a surviving spouse filing a joint return and you don’t have a court certificate showing your appointment as the personal representative (i.e., you can’t meet the requirements in Step 2), you may be wondering how to claim a deceased person’s tax refund. In this case, you’ll need to include IRS Form 1310.

You’ll also need to include Form 1310 if you’re a personal representative filing an amended return for the deceased and you’ve already filed the certificate. Write “Certificate previously filed” at the bottom of the form.

Special situations for deceased tax refunds

If no will or executor exists

In many cases, the court will appoint an administrator to distribute the estate. If so, that administrator should follow the instructions for a personal representative to file the tax returns and claim any refund.

If the court doesn’t appoint an administrator, someone else can file the return and include Form 1310.

Refunds for a deceased spouse

To claim the tax refund for a deceased spouse, file a joint tax return as explained under “Surviving spouse” and using the steps above.

Claiming pending refunds from previous years

One of the executor responsibilities for tax refunds could be claiming a refund owed for previous years.

If the personal representative believes a refund is owed for a previous tax year (for which the decedent had already filed), they can file an amended tax return for that year. You can generally file amended returns for up to 3 years after the tax deadline for the year you need to refile.

For example, you can file an amended 2022 tax return until April 18, 2026 (3 years after the deadline of April 18, 2023).

What happens if there are debts or taxes owed?

Offsetting debts with the refund 

If the decedent owed any federal taxes, the IRS will garnish any refund due to cover them.

If there isn’t a refund or it doesn’t cover the debt, the money is due from the estate and the executor will need to pay it from the estate’s assets.

If the value of the estate doesn’t cover all the decedent’s debts, tax debt always takes priority. If the executor pays other debts first and the estate doesn’t have money left to pay the taxes due, they are personally liable for those taxes if they knew or should have known about them.

When the IRS withholds refunds

The IRS may withhold the refund for other reasons as well. Other federal agencies can also provide refunds, such as the Department of Education for unpaid student loans.

Refunds can also be garnished by state agencies for things like state income taxes, child support debt or unemployment compensation that’s been ordered to be repaid.

Estate responsibilities for unpaid taxes

An important part of being an estate executor or administrator is making sure to fulfill all the estate’s tax obligations after the death of the decedent. This includes:

• Applying for a tax ID number (EIN) for the estate and giving the EIN to anyone paying income to the estate.
• Filing Form 56, Notice Concerning Fiduciary Relationship, to let the IRS know you are acting on behalf of the estate; then filing another Form 56 once the fiduciary relationship has ended.
• Filing the final tax returns as well as the estate’s tax returns (from the date of death until the estate is settled) by the due date and ensuring any tax due is paid by the estate.
• Filing Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return if the value of the estate exceeds the federal estate tax exemption and paying any tax due.

As a personal representative, you can be held liable for the estate’s unpaid taxes or unreported income.

To help protect yourself from this liability, you may want to take these actions as well:

• File Form 4810, Request for Prompt Assessment Under Internal Revenue Code Section 6501(d), which shortens the amount of time that the IRS must let you know if any additional tax is due on previously filed returns or returns you’ve filed, from 3 years to 18 months. This won’t apply if you intentionally file a fraudulent return or substantially underreport income but could relieve you from personal responsibility if there’s unpaid tax you didn’t know about.
• File Form 5495, Request for Discharge from Personal Liability for Tax, once the final returns and estate tax returns are filed. Within 9 months, the IRS will inform you of any tax due, and once paid, you will be released from personal liability.

Final thoughts on claiming a deceased person’s tax refund

When someone close to you passes away, handling their final tax return is an important task, and it may not be immediately clear who gets the tax refund of a deceased person. The IRS has specific rules about who can claim the refund – typically the surviving spouse, appointed representative or personal representative.

It's crucial to understand the legal considerations and required documentation before taking any action. You should always consider consulting with a tax professional or estate attorney, especially with complex cases, so you can be confident in taking the right steps.

Although the information has been gathered from sources believed to be reliable, we do not guarantee its accuracy or completeness.