Individuals handling the estates of deceased Utah residents should be aware that they may be required to file a Utah income tax return on behalf of the deceased. A return must be filed for a deceased individual who would have been required to file an income tax return.
To determine whether a return is required, please refer to the TC-40 Utah Individual Income Tax booklet or consult a tax preparer. If a return is not required, but the taxpayer had tax withheld, a return should be filed to get a refund.
If a return is required, the surviving spouse, personal representative, executor, administrator or anyone with legal responsibility to take care of the decedent's affairs, must sign and file the final return and any other returns still due. Persons, other than the surviving spouse, claiming a refund on behalf of the deceased must attach Form TC-131, "Statement of Person Claiming Refund Due a Deceased Taxpayer", to the front of the return. If attaching a TC-131, the return cannot be filed electronically.
If the surviving spouse does not remarry before January 1 of the calendar year following the decedent's death, a joint return may be filed. Check the "deceased" box next to the name of the deceased individual and write "DECEASED" in the signature block for the decedent, if a joint return is filed.
