How to Sign a Tax Return for a Deceased Person

To sign a tax return for a deceased person, the court-appointed personal representative signs in the standard signature block and writes their title (Executor, Administrator, or Personal Representative) next to their name. If no one has been appointed by a court, a surviving spouse filing jointly signs and adds “filing as surviving spouse” below the signature; if there’s no representative and no spouse, whoever is in charge of the person’s property signs as personal representative. Every version of the final Form 1040 or 1040-SR also needs “DECEASED,” the person’s full name, and the date of death written across the top.¹

Who Signs Depends on Who’s Been Appointed

Three situations cover almost everyone.

If a probate court has appointed an executor or administrator, that person signs. Their authority comes from a document the court issues, usually called letters testamentary (when there’s a will) or letters of administration (when there isn’t).² They sign their own name, not the deceased person’s, and add their title.³

A surviving spouse can file a joint return for the year of death, and the IRS treats the couple as married for the full year as long as the surviving spouse doesn’t remarry before December 31.³ When a personal representative has also been appointed, both the representative and the surviving spouse sign the joint return. When no representative has been appointed, the surviving spouse signs alone and writes “filing as surviving spouse” in the signature area.⁴

With no court appointment and no surviving spouse, the person in charge of the deceased’s property files and signs as “personal representative,” even without a formal court appointment.³ This is often an adult child or close relative who has taken over the person’s finances.

What to Write on the Return

Across the top of the Form 1040 or 1040-SR, write “DECEASED,” the deceased person’s full name, and the date of death.¹ This is the first thing the IRS looks for. Skipping it is one of the most common causes of delayed processing.

Fill in the name and address fields based on the filing situation. For a joint return, list both the deceased person’s name and the surviving spouse’s name and address. For a non-joint return, put the deceased person’s name in the name field and the personal representative’s name and address in the address field.¹

Then handle the signature block:

A court-appointed representative signs their own name and writes their title (Executor, Administrator, or Personal Representative) beside it.
On a joint return with no appointed representative, the surviving spouse signs and writes “filing as surviving spouse” below the signature.⁴
A person in charge of property who wasn’t court-appointed signs and adds “personal representative.”

Date the signature. Undated signatures cause processing hiccups.

If you’re e-filing, the tax software handles the “DECEASED” notation and the signature formatting through its own prompts.³

What to Attach When a Refund Is Due

Signing correctly isn’t enough on its own if the return produces a refund. Whether you need extra paperwork depends on who is signing.

A surviving spouse filing a joint return doesn’t need to attach anything beyond the return. A court-appointed personal representative filing the original return doesn’t need Form 1310 either, but must attach a copy of the court certificate (letters testamentary or letters of administration) proving the appointment.⁵

Everyone else claiming a refund files Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer, which tells the IRS where the refund should go.³ If you check Box C on Form 1310 (you’re not a surviving spouse requesting a reissued check, and there’s no court-appointed representative), complete Part II and keep proof of death available.⁵

One exception catches people off guard. Even a court-appointed representative must file Form 1310 and attach a fresh court certificate when filing an amended return on Form 1040-X or a refund claim on Form 843, regardless of whether the certificate was already submitted with the original return.¹

What isn’t accepted: a power of attorney or a copy of the deceased person’s will. The IRS only accepts the actual court certificate as proof of your appointment as personal representative.¹

Telling the IRS You’re the Fiduciary

Signing the return identifies you on that return. Filing Form 56, Notice Concerning Fiduciary Relationship, formally puts the IRS on notice that you’re acting on behalf of the deceased taxpayer more broadly. Once filed, the IRS treats you as the taxpayer for purposes of receiving correspondence, filing returns, and paying tax due.⁶

The box you check on Form 56 mirrors how you were appointed. Executors named in a will and authorized by the court check box 1a and attach their letters testamentary. Court-appointed administrators (no will) check box 1b. When no court has appointed anyone and you’re the sole person handling the deceased person’s property, check box 1d.⁶ File Form 56 again to close out the fiduciary relationship when the estate is settled and your duties are done.

The Final 1040 Is Not the Estate’s Return

One point worth naming so you don’t sign the wrong form. The final Form 1040 covers the person’s income from January 1 through the date of death. It is not the estate’s income tax return. If the estate itself earns $600 or more in gross income after the date of death (interest, dividends, rent, and similar sources), the personal representative also files Form 1041, U.S. Income Tax Return for Estates and Trusts.⁷

Income the person was entitled to but hadn’t received before death, called income in respect of a decedent, belongs on Form 1041, not the final Form 1040.⁸ Putting it on the wrong form causes double-reporting or missing income, both of which invite notices from the IRS.

1
Internal Revenue Service. Publication 559 (2025), Survivors, Executors, and Administrators
2
Internal Revenue Service. Responsibilities of an Estate Administrator
3
Internal Revenue Service. Filing a Final Federal Tax Return for Someone Who Has Died
4
Internal Revenue Service. Signing the Return
5
Internal Revenue Service. Form 1310 (Rev. December 2025)
6
Internal Revenue Service. Instructions for Form 56
7
Internal Revenue Service. File an Estate Tax Income Tax Return
8
Internal Revenue Service. Instructions for Form 1041 and Schedules A, B, G, J, and K-1 (2025)