A return must be filed for a deceased individual who would have been required to file a Utah income tax return. The personal representative, executor, administrator, legal representative, or survivor must sign and file the final return and any other returns still due.

If the deceased taxpayer died in 2011 or 2012 before filing their return and you are filing on behalf of the deceased taxpayer, write "DECEASED" in the signature block.

If you are filing a Utah return for a taxpayer who died, enter the deceased individual's name and social security number and your mailing address and telephone number on the return. Enter an "X" in the appropriate box if the taxpayer or spouse died in 2011 or 2012. See Estates and Deceased Taxpayers for additional information.

Persons claiming a refund on behalf of the deceased, other than a surviving spouse, must attach form TC-131, Statement of Person Claiming Refund Due a Deceased Taxpayer, to the front of the return.