Who can claim the refund and what you'll need

The person who can claim a deceased person's tax refund depends on their relationship to the deceased and whether the deceased left a will. If there is a will, the executor (the person named to handle the estate) claims the refund. If there is no will, the closest relative under your state's inheritance laws — usually a spouse, then adult children, then parents — can claim it. You will need the deceased person's Social Security number, their final tax return (or a copy), and proof of your authority to act on their behalf.

The IRS does not automatically know a person has died. You must tell them, and you must file the final tax return. This return covers income earned from January 1 through the date of death in that tax year. Even if the deceased person did not usually file taxes, they may have owed taxes or may be owed a refund, so it is worth checking.

Key Takeaways

  • The executor named in the will, or the closest relative if there is no will, files the final tax return and claims any refund.
  • You must file the final return within the normal important date for that tax year, even if the person died partway through the year.
  • The IRS requires you to write "Deceased" and the date of death on the tax return, and to include a copy of the death certificate with your first filing.
  • A refund goes to the estate, not to an individual, and the executor distributes it according to the will or state law.
  • If the deceased person filed jointly with a spouse, the spouse can claim their share of the refund without waiting for probate to close.

Filing the final tax return

The final return is filed the same way as any other return, but with one key difference: you must write "Deceased" across the top and include the date of death. On the line where the name goes, write the deceased person's name as it appeared on their last return. Below that, write "Deceased" and the month and day they died.

Include a copy of the death certificate with the return. The IRS will use this to update their records. Mail the return to the address for your state on the IRS website — do not file it electronically, because the IRS system does not yet have a way to process e-filed returns marked as deceased.

The important date to file is the same as it would have been for the deceased person: usually April 15 of the year after the year in which they died. If the person died in 2023, their final return is due April 15, 2024. If you need more time, you can request an extension by filing Form 4868, but you must still file the actual return by the extended important date.

What happens if the person filed jointly with a spouse

If the deceased person filed a joint return with a surviving spouse, the spouse can claim their share of any refund without waiting for the estate to be settled. The surviving spouse files an amended return (Form 1040-X) for that year, claiming "Married Filing Separately" status instead of "Married Filing Jointly." This separates their income from the deceased person's income and calculates what each person owes or is owed.

The surviving spouse's share of the refund goes to them directly. The deceased person's share goes to the estate. This is useful because it means the surviving spouse does not have to wait months or years for probate to close before getting their money back.

Probate and the executor's role

If the deceased person left a will, the document names an executor — the person responsible for handling the estate. The executor's job includes filing the final tax return and collecting any refund. The refund belongs to the estate, not to the executor personally. Once the executor receives it, they hold it as part of the estate assets until probate closes.

Probate is the court process that proves the will is valid and distributes the deceased person's property according to their wishes. This can take several months to over a year, depending on the state and the complexity of the estate. During this time, the refund sits in the estate account. Once probate closes, the executor distributes the refund according to the will.

If there is no will, the court appoints an administrator (similar to an executor) based on state law. That person follows the same process: file the final return, collect the refund, and hold it until the court allows distribution.

If there is no executor or administrator yet

Sometimes a person dies and no one has yet been appointed by the court to handle the estate. You can still file the final tax return. Write the deceased person's name and "Deceased" on the return, and in the space for the executor's signature, write "Estate of [Name]" and sign your name with your relationship to the deceased (for example, "John Smith, Son of Deceased").

Include a cover letter explaining that no executor has been appointed yet and that you are filing on behalf of the estate. The IRS will process the return and hold the refund. Once an executor is appointed by the court, they can contact the IRS with a copy of the court order and claim the refund on behalf of the estate.

Refunds that go to the wrong place

Sometimes the IRS sends a refund to the deceased person's address, or deposits it to a bank account in their name. If this happens, do not cash the check or keep the deposit. Contact the IRS at 1-800-829-1040 and explain that the refund was sent to a deceased person. They will issue a new check to the executor or administrator, or to the estate.

If you have already cashed the check or the deposit went through, you must return the money. The executor can deposit it back into the estate account, or send a check to the IRS with a note explaining the situation. Keep records of what you send and when, in case the IRS has questions later.

Taxes owed instead of a refund

If the deceased person owed taxes rather than being owed a refund, the executor must pay the tax bill from the estate's assets. The executor is responsible for paying all debts of the estate, including taxes, before distributing money to heirs. If the estate does not have enough money to pay all debts, the IRS is paid before most other creditors.

If you are the executor and you are unsure whether there is enough money to pay the tax bill, contact a tax professional or the IRS. They can help you understand what is owed and what options exist.

Frequently Asked Questions

How long does it take to get the refund?

Processing times vary, but the IRS typically issues a refund within 21 days of receiving a complete return. Because you must mail the return (not file electronically), add time for mail delivery. In total, expect 4 to 8 weeks from the date you mail the return. If the IRS has questions, it may take longer.

What if the person died years ago and no one filed a final return?

You can still file it. There is no time limit on filing a return to claim a refund, though the IRS will only refund taxes paid in the last three years. File the return marked "Deceased" with the death certificate, and explain in a cover letter why it is being filed late. The IRS may ask for additional documents.

Do I need a lawyer to claim the refund?

Not always. If the estate is straightforward and there is a clear will naming an executor, you can file the return yourself. If the estate is complex, there is no will, or family members disagree about who should handle it, a lawyer can help. A tax professional can also help you file the return correctly.

What if the deceased person had a refund coming but also owed other debts?

The refund goes to the estate and becomes part of the assets available to pay debts. The executor uses it to pay taxes, medical bills, funeral costs, and other obligations before distributing anything to heirs. If debts exceed assets, heirs may receive nothing.

Can I claim the refund if I am not the executor?

Only the executor, or the person appointed by the court if there is no will, can claim the refund on behalf of the estate. If you are a family member but not the executor, you can help gather documents and information, but the executor must sign and file the return.