Decedent’s Final Income Tax Return

A final income tax return is prepared for the decedent for the period beginning January 1 through the date of death. All income received during this period is reported on the final income tax return (Form 1040) which is due on April 15 of the next year. The surviving spouse is still entitled to file a joint income tax return even though his/her spouse died during the year. All income earned after the date of death is reported on the income tax return for the estate (Form 1041).