Death of a Taxpayer and The Final Income Tax Return

If a taxpayer died before filing a return for 2014, the taxpayer's spouse or personal representative may have to file and sign a return for that taxpayer. A personal representative can be an executor, administrator, or anyone who is in charge of the deceased taxpayer's property. If the deceased taxpayer did not have to file a return but had tax withheld, a return must be filed to get a refund. The person who files the return must enter "Deceased", the deceased taxpayer's name, and the date of death across the top of the return. If this information is not provided, it may delay the processing of the return. 
The final income tax return is due at the same time the decedent's return would have been due had death not occurred. A final return for a decedent who was a calendar year taxpayer is generally due on April 15 following the year of death, regardless of when during that year death occurred. However, when the due date falls on a Saturday, Sunday, or legal holiday, the return is filled timely if filed by the next business day.
If the taxpayer's spouse died in 2014 and he or she did not remarry in 2014, or if his or her spouse dies in 2015 before filing a return for 2014, the taxpayer can file a joint return. A joint return should show the taxpayer's spouse's 2014 income before death and his or her income for all of 2014. Enter "Filing as surviving spouse" in the area where the taxpayer signs the return. If someone else is the personal representative, he or she must also sign.
The surviving spouse or personal representative should promptly notify all payers of income, including financial institutions, of the taxpayer's death. This will ensure the proper reporting of income earned by the taxpayer's estate or heirs. A deceased taxpayer's social security number should not be used for tax years after the year of death, except for estate tax return purposes.