Issue Number: Tax Tip 2026-80
Loss of a loved one: Steps to manage tax responsibilities
The loss of a family member or loved one is a difficult time. Taxes may be one of the last things people want to think about, but there’s important information for those responsible for handling the person’s property or estate. Here’s a list of key steps to help surviving families and personal representatives with making sure federal tax responsibilities are met.
Identify who will handle the person’s tax matters
When a person passes away, a probate proceeding may be opened. One of the first actions in the probate process is to appoint an estate administrator. The representative could be a surviving spouse, another family member, executor named in the will or an attorney. They generally are responsible for collecting all the assets of the deceased, paying creditors and distributing the remaining assets to heirs or other beneficiaries.
Gather the person’s tax records
The estate administrator, executor, or personal representative may need to request information from the IRS. They must show proof that they’re authorized to manage the deceased person's affairs and their estate. They can request the following:
- Tax return – For a copy of the deceased person's tax return, submit Form 4506, Request for Copy of Tax Return. There's a fee for each return that is requested.
- Tax transcript – A free tax return transcript is available for many returns. A transcript shows most of the line entries from the original tax return and may provide income information from Forms W-2, 1099 or 1098, if it’s requested. They can be requested online, and it’ll be mailed to the deceased person's address of record. Representatives can also submit Form 4506-T, Request for Transcript of Tax Return.
- Payoff information – If they have a balance due, the information can be requested at the nearest Taxpayer Assistance Center or at paying your taxes.
- Change of address – A change of address for the deceased person may be needed so the representative can receive information from the IRS regarding the deceased and/or their estate. Requests can be made by submitting Form 8822, Change of Address and attaching Form 2848, Power of Attorney and Declaration of Representative, or Form 56, Notice Concerning Fiduciary Relationship.
File any tax returns
The individual tax return for the deceased and their estate are separate. This means different types of tax returns may need to be filed. File the final income tax returns of a deceased person for current and prior years, pay any balance due and claim the refund.
More information
IRS.gov- Managing a deceased person’s tax responsibilities
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