An income tax return must be filed for a decedent if his/her gross income for the year of death was over the filing threshold based on the person’s filing status at the time of death. A surviving spouse may be able to file a joint tax return with the decedent.
An online and phone tax payment system available 24 hours a day. For enrollment information, call 1-800-555-4477, or go to www.eftps.gov.