Income Tax Filing Requirements
There are several requirements to meet if an individual died during the tax year, or died after December 31st of the tax year, but before filing his or her tax return.
The executor, administrator, or the surviving spouse must file an Indiana income tax return for the individual if:
- The deceased was under the age of 65 and had adjusted gross income more than $1,000;
- The deceased was age 65 or older and had adjusted gross income more than $2,000; or
- The deceased was a nonresident and had any income from Indiana.
The DOR may ask for a copy of the death certificate, so please keep a copy with your records. Make sure to enter the month and day of death for the taxpayer or spouse in the appropriate box located on the back of the appropriate form or schedule.
Signing the Deceased Individual's Tax Return
If a joint return is filed by the surviving spouse, the surviving spouse should sign his or her own name, and after the signature write: "Filing as Surviving Spouse."
If filing a return for a deceased individual, an executor or administrator must file and sign the return (even if this isn't the final return), indicating their relationship, after their signature (e.g. administrator).
If an executor or administrator has not been appointed, the person filing the return should sign and report their relationship to the deceased (e.g. "John Doe, nephew").
Cashing a Refund Check
If you (the surviving spouse, administrator, or executor) received a refund and can't cash the check, you'll need to contact the State Comptroller for assistance in having the check reissued. That office may be reached at 317-232-3300.