For individuals who passed away in 2009, the decedent’s final individual income tax return must be filed by April 15, 2010. 

Generally, the final return of a decedent should be prepared in the same manner as the return of a living person.  The return is filed on IRS Form 1040.  The preparer must collect all of the IRS Forms W-2 and 1099 and Schedules K-1 evidencing the decedent’s income during 2010.  Itemized deductions can be taken on the return, or the full amount of the standard deduction may be taken.  The preparer should be careful to note if self-employment taxes must be reported on the return.

There are a few modifications to the final return of a decedent.  The word “DECEASED,” the decedents name, and the date of death should be written across the top of the return.  If a joint return is not filed for the decedent, the decedent’s name should be written in the name space and the personal representative’s name and address should be written in the remaining space.  The return must be signed by the personal representative of the decedent’s estate (or another person in charge of the decedent’s property), if a separate return is filed for the decedent, or the decedent’s surviving spouse, if a joint return is filed.  The return is filed with the IRS center for your state of residence.  If a refund is claimed by the personal representative or any person other than a surviving spouse, IRS Form 1310 must be filed with the decedent’s final return.