Please add the word “Deceased” after the decedent’s name in the name and address section of the final return. Also, please add the date of death across the top of the final return. If the decedent is due a refund, it may be necessary to file Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer, with the return.

If you are a surviving spouse filing a joint return, or a court appointed or certified personal representative filing an original return for the decedent, you do not have to file Form 1310. Personal representatives must attach to the return a copy of the court certificate showing the appointment.