Where to mail tax return for deceased

When a taxpayer passes away, the surviving spouse, executor, or personal representative is responsible for filing the tax return. Here's where to mail the tax return for a deceased individual:

For Federal Taxes:

• If the deceased person was a resident of the United States, file the tax return with the IRS at:
  • Internal Revenue Service
  • Attn: Individual Master File
  • P.O. Box 802543
  • Chicago, IL 60680-2543
• If the deceased person was a non-resident alien, file the tax return with the IRS at:
  • Internal Revenue Service
  • Attn: International Individual Master File
  • P.O. Box 802543
  • Chicago, IL 60680-2543

For State Taxes:

• Check with the state where the deceased person resided to determine the correct mailing address for state tax returns. You can usually find this information on the state's tax authority website or by contacting their office directly.

Additional Tips:

• Make sure to sign the tax return as the executor, administrator, or personal representative of the estate.
• Attach a copy of the death certificate to the tax return.
• If the deceased person had a tax professional or accountant, you may want to consult with them for guidance on filing the tax return.
• Keep in mind that the IRS and state tax authorities may have specific requirements for filing tax returns for deceased individuals, so it's essential to follow their guidelines carefully.

Remember to also file Form 1310, "Statement of Person Claiming Refund Due a Deceased Taxpayer," with the IRS to claim any refund due to the estate.