Deceased Taxpayers, Estates, Trusts, and Fiduciaries
- Filing Returns for Deceased Taxpayers
- Claiming a Refund Due a Deceased Taxpayer
- Utah Fiduciary and Trust Taxes
- Utah Inheritance Taxes
Filing Returns for Deceased Taxpayers
Utah income taxes follow federal requirements for filing returns for deceased individuals. First determine which type of Federal return you are required to file, and then determine the corresponding Utah return.
- Federal 1040 series filers must file a Utah TC-40
- Federal 1041 series filers must file a Utah TC-41
- Federal 706 series filers do not need to file a 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 TC-40, Utah Individual Income Tax and instructions or consult a tax preparer to determine whether a return is required.
If you are filing the deceased taxpayer’s return as single, married filing separately, head of household, or qualifying widow(er), and they died in 2016 or 2017 before filing the tax return, enter the taxpayer’s date of death (mm/dd/yy) on the first line of TC-40, page 3, Part 1.
If you are the surviving spouse filing a joint return with the taxpayer who died in 2016 or 2017 before filing the tax return, enter the deceased taxpayer’s date of death (mm/dd/yy) on the TC-40, page 3, Part 1:
- Line 1 if the deceased person was the primary taxpayer shown on TC-40, page 1; or
- Line 2 if the deceased person was the spouse shown on TC-40, page 1.
Write “DECEASED” in the signature block on TC-40, page 2 for the deceased taxpayer. The surviving spouse must also sign the return in the space indicated on TC-40, page 2.
If you are not a surviving spouse and are claiming a refund for the deceased taxpayer, you must complete form TC-131, Statement of Person Claiming Refund Due a Deceased Taxpayer. Enter an “X” on TC-40, page 3, Part 1 and attach TC-131 to the tax return.
Claiming a Refund Due a Deceased Taxpayer
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, Part 1, 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.
Utah Fiduciary and Trust Taxes
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 form TC-41, Utah Fiduciary Income Tax Return. For more information about filing a Utah fiduciary return, see Utah Fiduciary Tax 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.
Pass-through withholding requirement: Some Utah estates and trusts are treated as pass-through entities and are required to withhold Utah income tax on distributions to beneficiaries. For more information, see Pub 68, Pass-through Entity Withholding.