Signing the Decedent’s Final Return: Signatures and DECEASED Notation

This process guide walks you through filing a deceased person’s final tax return in the United States 🇺🇸 from start to finish. It explains who signs, how to claim a refund, what to write on the return, and the special role of a court-appointed personal representative or a surviving spouse. It also sets expectations for each stage and clarifies what the IRS will look for when it receives the return.

Big-picture path from death to final filing

Filing a final tax return closes the decedent’s income tax responsibilities from the start of the tax year up to the date of death. The return settles income and deductions up to that date and allows any refund to be issued appropriately.

The most important rule is about authority—who has the legal power to file and sign. The source rules are clear:

• If a court has appointed a personal representative, that person must sign the return.
• If it’s a joint return, the surviving spouse must also sign.
• If there is no personal representative, the surviving spouse signs the joint return and writes “filing as surviving spouse.”
• If there is no surviving spouse and no personal representative, the person in charge of the decedent’s property files and signs as “personal representative.”
• A surviving spouse filing jointly may submit the return as a claim for refund.
• Write “DECEASED,” the decedent’s name, and the date of death across the top of the tax return.

These signature and notation rules drive every step below.

Stage 1: Confirm legal authority to act

What happens:
– Family members verify whether a court has appointed a personal representative (often an executor named in the will).
– If a court appointment exists, that person controls the filing and must sign the final tax return.
– If no appointment exists, determine if a surviving spouse will file a joint return for the year of death.
– If no surviving spouse and no appointment, the person managing the decedent’s property acts as personal representative for filing.

Your action:
– Obtain a copy of any court appointment document, if it exists.
– Decide whether the return will be joint for the year of death (the surviving spouse can file jointly if they have not remarried before year-end).

What to expect from the IRS:
– The IRS expects the signature to match one of the authorized roles. Incorrect or missing signatures can delay or reject processing.

Estimated timeframe:
– Varies based on estate actions already taken. Allow time to confirm court status and filing status.

Stage 2: Gather tax information limited to the date of death

What happens:
– The final tax return covers income and deductions only up to the date of death.
– Records include W-2s, 1099s, and deductible expenses paid before death.

Your action:
– Collect all income statements and deductible expense records through the date of death.
– Separate post-death income (this usually belongs to the estate, not the final return).

What to expect from the IRS:
– The IRS processes the final return based on income up to the date of death.

Estimated timeframe:
– Varies depending on how quickly records are located.

Stage 3: Choose filing method and prepare signatures

What happens:
– You may file paper or electronically. E-file software will have specific prompts for deceased taxpayers.
– Signature rules (from Stage 1) apply regardless of filing method.

Your action:
– Prepare the return with the correct filing status and dates.
– Ensure the correct person signs:
– Court-appointed personal representative signs.
– On a joint return, the surviving spouse also signs.
– If no court-appointed representative and the surviving spouse files, they write “filing as surviving spouse.”
– If neither exists, the property manager signs as “personal representative.”

What to expect from the IRS:
– The IRS checks that the signatures and notations comply with the authority rules. Errors slow processing.

Estimated timeframe:
– Preparation time depends on complexity and record access.

Stage 4: Mark the return to notify the IRS

What happens:
– The return must clearly notify the IRS that the taxpayer is deceased.

Your action:
– Write “DECEASED,” the decedent’s name, and the date of death across the top of the tax return.

What to expect from the IRS:
– This marking helps the IRS route and process the final return correctly.

Estimated timeframe:
– Immediate—do this during return preparation.

Stage 5: Assess refund steps and when to use Form 1310

What happens:
– A surviving spouse filing jointly may claim a refund by submitting the return.
– If the filer is not a court-appointed personal representative, the IRS may require Form 1310 to support a refund claim.

Your action:
– If you are a court-appointed personal representative, sign and file; a separate claim form may not be needed due to your status.
– If you are not court-appointed and are claiming a refund, include Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer with the return as required.
– Keep copies of court appointment papers to show if requested.

What to expect from the IRS:
– The IRS uses Form 1310 to verify refund authority when the filer is not a court-appointed personal representative.

Estimated timeframe:
– Completing Form 1310 is part of the filing package; processing times are not specified.

Stage 6: Special rules for joint returns in the year of death

What happens:
– The surviving spouse can file a joint return with the decedent for the year of death if the spouse has not remarried before year-end.
– If the spouse has remarried before year-end, the decedent’s filing status becomes married filing separately for that year.

Your action:
– Confirm marital status at year-end to decide whether a joint return applies.
– If joint and a personal representative is appointed, both the representative and the surviving spouse must sign.

What to expect from the IRS:
– The IRS processes the return according to the chosen filing status; signatures must comply with joint-return rules.

Estimated timeframe:
– Decision depends on family circumstances.

Stage 7: File the return and keep records

What happens:
– Submit the final tax return with proper signatures, the “DECEASED” notation, and any required attachments (such as Form 1310).

Your action:
– File electronically following your software’s instructions, or mail the paper return per IRS directions.
– Keep copies of the filed return, any court appointment letters, and Form 1310 if included.

What to expect from the IRS:
– The IRS processes the return in the usual manner, using signatures and attachments to confirm authority and refund claims.

Estimated timeframe:
– Processing timelines are not specified. Retain records in case the IRS requests additional information.

Stage 8: If no personal representative exists

What happens:
– Where there is no court-appointed personal representative and no surviving spouse, the person in charge of the decedent’s property must file and sign as “personal representative.”

Your action:
– File the return, sign as “personal representative,” and include any refund-supporting forms (e.g., Form 1310 if required for non–court-appointed filers).

What to expect from the IRS:
– The IRS will accept the return if the signature and role comply with the rules.

Estimated timeframe:
– Depends on how quickly the property manager can gather documents.

Electronic filing notes

What happens:
– E-file systems incorporate specific steps to indicate a taxpayer’s death and capture the correct signature authority.

Your action:
– Follow your software’s on-screen instructions for deceased taxpayers and for signature alternatives (court-appointed representative or surviving spouse).

What to expect from the IRS:
– The IRS accepts e-filed returns when the software transmits the required indicators and authorizations.

Estimated timeframe:
– Built into the software flow; the source does not list a specific time.

Practical reminders to avoid delays

• Always include the “DECEASED, [Name], [Date of death]” notation at the top of the return.
• Match the signature to the correct role:
  • Court-appointed personal representative signs.
  • On a joint return, the surviving spouse must also sign.
  • If no personal representative exists and the spouse files, the spouse writes “filing as surviving spouse.”
  • If neither exists, the property manager signs as “personal representative.”
• Use Form 1310 when the filer claiming a refund is not a court-appointed personal representative.
• Keep copies of all documents (filed return, court papers, Form 1310) in case the IRS requests them.

Where to find official instructions

For authoritative guidance and updates, see the IRS’s page on deceased taxpayers: IRS guidance on filing final returns for a decedent. When a specific IRS form is required, always use the latest version from the IRS website and follow the form instructions exactly.

According to analysis by VisaVerge.com, families who start with the authority question—confirming whether a court has appointed a personal representative and whether a surviving spouse will file a joint return—move faster through the process because the signature path and refund-claim steps are clear from the start.

Key takeaway: Decide authority first, mark the return clearly with the DECEASED notation, and include Form 1310 when a non–court-appointed filer claims a refund. These steps reduce delays and help the IRS process the final tax return correctly.

What to expect emotionally and practically

This process often occurs while families are grieving. Keeping the steps simple helps:

• Confirm authority early to prevent back-and-forth.
• Mark the return with the “DECEASED” notation to help IRS routing.
• If a refund is expected and the filer is not court-appointed, include Form 1310.
• If filing jointly, remember the surviving spouse can submit the return as a claim for refund.

Common scenarios at a glance

• Court-appointed executor, no spouse:
  • Executor signs and files as personal representative. Use Form 1310 only as required.
• Court-appointed executor, joint return:
  • Both the executor and the surviving spouse sign; the spouse may claim a refund by submitting the return.
• No executor, joint return:
  • The surviving spouse signs and writes “filing as surviving spouse.” Include Form 1310 only if required.
• No executor, no spouse:
  • The person in charge of property signs and files as “personal representative.”

By following these stages, using the correct signatures, and marking the return properly, you give the IRS what it needs to process the final tax return and any refund due while respecting legal authority over the decedent’s estate.