What should I do about tax debt after a spouse dies?
Someone must file the final return for a person who died, and any past years they missed. Any balance due must be paid. On joint returns you filed together, you may still be on the hook.
File the final return the same way as if the person were alive. Report income up to the date of death and claim all credits and deductions.
To check what was filed and what was reported, use Form 4506-T to request transcripts. A refund is claimed with Form 1310.
Joint returns make both spouses responsible. A widowed spouse may ask for separation of liability for errors they didn't know about.
Key facts
- Years the person did not file
- Any IRS notices in their name
- Joint returns you filed together
- Who is handling the estate
- Identity theft risk (send credit bureaus a death notice)
Options that may help
Form 1040 or 1040-SR for the year of death.
Widowed spouses may ask to pay only their share of errors.
If a balance is due, see payment options.
Results depend on your situation. Not every case qualifies.
Common questions
Who pays the tax a person owed when they died?
The IRS says it is the filer's job to pay any balance due on the return, and to claim any refund.
Source: IRS: File the final income tax returns of a deceased person
How do I protect the person's identity?
Send credit bureaus a copy of the death certificate and ask for a deceased alert. Keep the obituary light on details.
Sources
General information, not tax or legal advice. You can contact the IRS yourself for free at irs.gov.