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Deceased Taxpayer Information

General Information

If you are filing the deceased taxpayer’s return as single, married separate, head of household, or qualifying widow(er), and they died in 2019 or 2020 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 2019 or 2020 before filing the tax return, enter the deceased taxpayer’s date of death (mm/dd/yy) on TC-40, page 3, Part 1:

  1. Line 1 if the deceased person was the primary taxpayer shown on TC-40, page 1; or
  2. 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 and sign the return.

If you are not a surviving spouse and are claiming a refund for the deceased taxpayer, enter an “X” on TC-40 page 3, Part 1. Sign the return and attach form TC-131, Statement of Person Claiming Refund Due a Deceased Taxpayer.

Utah Fiduciary Taxes

For information on Utah fiduciary taxes, see TC-41, Utah Fiduciary Income Tax Return and Utah Fiduciary Tax Instructions.