Taxes for the Deceased

[Seidy Lasker]

Can you file 2 years of 1040's for a person that passed away in 2022 but has income for both 2022 and 2023? Or would you have to create an EIN and file 1041 for 2023?

[Jason Malabute]

When a person passes away, their income for the year of death (2022 in this case) should be reported on their final Form 1040. You would file this final 1040 for the year 2022, including all income up to the date of death.

For the year following their death (2023), if there is any income that the deceased person’s estate receives, this income would generally be reported on Form 1041, which is the U.S. Income Tax Return for Estates and Trusts. To file Form 1041, you would need to obtain an Employer Identification Number (EIN) for the estate.

IRS Reference:

• Final Form 1040: Report income up to the date of death (per IRS Publication 559).

• Form 1041: For income received by the estate after the date of death (per IRC § 641 and IRC § 6012(a)(9)).

[Ashish Acharya]

@Seidy Lasker For someone who passed away in 2022, file a final 1040 for their 2022 income up until the date of death. Any income earned after their death in 2023 should be reported on an Estate Income Tax Return (Form 1041), which requires an EIN for the estate. This ensures income is properly reported for both years.