Prior Year Tax Return

If the tax return of the deceased taxpayer is not filed for the prior year, it must be filed by the legal representative of the deceased taxpayer as soon as possible to avoid interest or penalty.

Taxpayer dies between November 1 and April 30

  • If a taxpayer dies between November 1 and April 30 of the following year, the due date for filing his/her last return will be whichever of the two dates occur later:
    • June 15
    • Six months after the date of death.
  • Self-employed individuals – whichever of the two following dates occurring later:
    • June 15
    • Six months after the date of death.




Taxpayer dies prior to November 1

If the taxpayer dies prior to November 1, the filing deadline will be the normal due date for the deceased taxpayer