Deceased Taxpayers, Estates, Trusts, and Fiduciaries

Filing Returns for Deceased Taxpayers

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 widow(er), and they died in 2018 or 2019 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 2018 or 2019 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.

Claiming a Refund Due a Deceased Taxpayer

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 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.