Somewhere around week three, after the death certificates and the bank calls, somebody says the word "taxes" out loud and the room goes quiet.
Here's the reassuring part: there is no single form that tells the IRS someone died, because there doesn't need to be one. The funeral home usually reports the death to Social Security, and that information generally makes its way to the IRS. What you're actually handling is a short list of returns and one form that says who's in charge now.
Form 56: telling the IRS who you are
Form 56, Notice Concerning Fiduciary Relationship, is how you tell the IRS that you — executor, administrator, personal representative — are now standing in the taxpayer's shoes. File it once the details are in hand, including the estate's tax ID number.
One wrinkle people miss: if you're filing both the final individual return and returns for the estate, the IRS generally expects two Form 56s. One naming the person who died, one naming the estate.
The final Form 1040
The person who died still owes a final individual income tax return for the year of the death, and it's due on the normal schedule — generally April 15 of the following year, extensions included.
A few mechanics: mark the return as being for someone deceased with the date of death, and if there's an appointed personal representative, that person signs. A surviving spouse can generally still file jointly for the year of the death. If there's no appointed representative and no surviving spouse, whoever is in charge of the property signs as personal representative.
Form 1310, if a refund is coming
Refunds don't just show up. If money is owed back, you may need Form 1310 to claim it. Two groups generally skip it: a surviving spouse filing a joint return, and a court-appointed or court-certified personal representative — though that second group has to attach a copy of the court document showing the appointment.
The estate is its own taxpayer
This is the part that surprises people. Once someone dies, their estate becomes a separate entity with its own tax ID. You apply for that EIN free at IRS.gov, and it's what the estate bank account, the Form 56, and any estate returns run through.
If the estate takes in $600 or more of gross income in a tax year — interest, dividends, rent, a sold asset — it generally needs Form 1041, the income tax return for estates and trusts. For a calendar-year estate that's due April 15 of the following year, with an extension available.
Form 706 is probably not your problem. The federal estate tax return applies to estates above the basic exclusion amount, which is $15,000,000 for 2026 — so most estates never file one. When it is required, it's due nine months after the date of death, with a six-month extension available. There's also a reason a surviving spouse might file even with no tax owed, to preserve the unused exclusion. Both are conversations for a CPA or estate attorney, not a weekend of reading.
What to have ready
- Certified copies of the death certificate, plus your letters testamentary or letters of administration
- The estate's EIN, once you've applied for it
- Last year's tax return, which tells you which accounts and income sources to expect
- Any tax forms that arrive in the mail after the death — they often cover both the person and the estate
- A running log of what you filed, when, and how you sent it
Our Estate Settlement Timeline & Checklist maps what happens when, and the Estate Executor Introduction Letter helps you organize the notifications you'll be sending to banks, employers, and other institutions. Both are in our Estate bundle at lumeway.co/templates. They're organizational tools to help you prepare — not a substitute for advice from a professional.
Four forms, one tax ID, and a couple of dates. That's smaller than the dread it comes wrapped in.
This post is for general informational purposes only and is not legal, financial, or tax advice. Federal tax forms, filing thresholds, and deadlines can change, and the figures referenced here reflect 2026 amounts. State filing requirements vary and are separate from federal ones. Please consult a CPA, tax professional, or licensed estate attorney about decisions specific to your situation.