What Tax Returns Must The Executor File?

Taxes are a big part of an executor’s responsibilities—and might seem like the most intimidating part. If you’re an executor, the good news is that you probably won’t be dealing with complicated tax issues. Also, keep in mind that you can hire experts with estate funds to help you with tax questions.

Personal Income Tax (State and Federal)

Most executors must file final state and federal income tax returns for the calendar year in which the deceased person died. A tax return is required if the deceased person received at least a minimum amount of income (set by federal law each year) in the last year of life. You’ll use the familiar IRS Form 1040, and the return will be due by April 15 of the year following the death. For example, if the person died in November, you'll file a return for the year of death the following April 15. If the person died early in the year, before filing a return for the previous year, you may need to file returns for both the year of death and the prior year.

Estate Income Tax (State and Federal)

If the estate goes through probate and receives a certain amount of income while the probate court case is pending, you’ll also need to file income tax returns for the estate itself. State law may require you to notify the state taxing authority that you’ve begun a probate proceeding so that the state is sure to get paid.

You can use a calendar year or a different fiscal year for the estate’s income taxes. For example, you might open a probate case in October and close it in August of the following year. To avoid filing two returns (one for each calendar year in which the estate was open and received income), you could use a fiscal year of October through September. Then, just one return would be required, due four months after the end of the fiscal year.

Federal Estate Tax

Only if the deceased person left a very large amount of property—worth more than $15 million, for deaths in 2026—will you need to file a federal estate tax return. You’ll definitely need expert help in preparing the federal estate tax return, which is due nine months after the death.

State Estate Tax

You might need to file a state estate tax return. About a quarter of the states impose their own estate taxes. Rates generally are lower than the federal estate tax rates, but smaller estates are sometimes taxed. For instance, Oregon imposes an estate tax on estates worth more than $1 million (for deaths in 2026)—which is much lower than the federal exemption of $15 million—but its tax rate is only 10 to 16%—which is significantly lower than the federal rate of 40%.

State Inheritance Tax

A few states impose inheritance taxes; the federal government does not. It’s not a tax on the estate. It’s a tax on the people who inherit from the estate. Certain beneficiaries must pay taxes based on the value of what they inherit.

Spouses (and registered domestic partners, in some states) and children generally pay low rates or are exempt from the inheritance tax, no matter how much they inherit. More distantly related family members or unrelated beneficiaries are subject to the tax.

The executor is generally responsible for filing an inheritance tax return, and the executor might not be able to close the probate case without showing that all inheritance taxes have been paid. There's only one return per deceased person, even if there are multiple inheritors who owe taxes. If there’s no personal representative for the estate, it is the legal responsibility of the beneficiaries to file the return and pay the inheritance tax.

Trust Income Tax

If you’re the trustee of a trust of a deceased person as well as the executor, you might need to file state and federal income tax returns for the trust if it's generating income. A return will be required if the trust receives at least a minimum amount of income (set by federal and state law). If you’re handling a simple living trust and can wrap it up quickly after the death, you probably won’t need to file income tax returns for the trust.

Getting Tax Forms

You can get quick access to tax forms for all states and the federal government at the website of the Federation of Tax Administrators. IRS forms are available at the IRS website or by calling 800-TAX-FORM (800-829-3676).