Utah income taxes follow federal requirements for filing returns for deceased individuals. First determine which type of Federal return you are required to file, then determine the corresponding Utah return.
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.
See the TC-40, Utah Individual Income Tax and instructions or consult a tax preparer to determine whether a return is required.
If the deceased taxpayer died in 2012 or 2013 before filing their return and you are filing on behalf of the deceased taxpayer, write "DECEASED" in the signature block. Enter the deceased individual's name and social security number and your mailing address and telephone number on page 1 of the return. On page 3 of the TC-40, enter the date of death of the taxpayer and/or spouse shown on page 1 of the return, whichever applies.
If a return is not required, but the taxpayer had tax withheld, a return should be filed to get a refund. Persons claiming a refund on behalf of the deceased, other than a surviving spouse, must check the box on the third line of TC-40, page 3, and attach form TC-131, Statement of Person Claiming Refund Due a Deceased Taxpayer, as the first page of the return.
A surviving spouse is not required to file form TC-131 and should not check the box on TC-40, page 3.
If a Federal 1041 series tax return is required to be filed for a Utah resident estate or trust, or on a non-Utah estate or trust with Utah sources of income, the fiduciary of the estate or trust must also file a a Utah form TC-41, Utah Fiduciary Income Tax Return. For more information about filing a Utah fiduciary return, see the Utah instructions.
The term "fiduciary" means a guardian, trustee, executor, administrator, receiver, conservator, or any person acting in any fiduciary capacity for any individual or entity.
The term "estate" refers only to the estate of a deceased person and does not include a trust maintained for minors, for a person adjudicated incompetent, or for any person who is suffering from a legal disability.
Note – Change coming in 2013: Beginning January 1, 2013, some Utah trusts will be treated as pass-through entities and will be required to withhold Utah income tax on distributions to beneficiaries. For more information, see the 2013 version of Pub 68, Pass-through Entity Withholding.