Deceased Taxpayer Information

General Information

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

If you are filing the deceased taxpayer’s return as single, married separate, head of household, or qualifying surviving spouse, and they died in 2023 or 2024 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 2023 or 2024 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.