Individuals
 
 
 
 
 

Filing for a Deceased Taxpayer

 
 

When you are filing a joint return as a surviving spouse,

  • use your preprinted Form IL-1040, or print your name and your spouse’s name on the appropriate lines.
  • cross through your spouse’s name, and write “deceased” and the date of death above your spouse’s name.
  • sign your name in the area provided for your signature, and write “filing as surviving spouse” in place of the decedent’s signature.

    If you, as the surviving spouse, are due a refund, the refund will be issued directly to you.


When you are filing a return on behalf of a deceased taxpayer,

  • print the name of the taxpayer on the appropriate line.
  • cross through the taxpayer’s name, and write “deceased” and the date of death above the decedent’s name.
  • write “in care of”, and the executor’s name and address.

    A personal representative, such as an executor, administrator, or anyone who is in charge of the decedent’s property, must sign and date the return. The representative’s title and telephone number should also be provided.

    If a refund is due, attach Form IL-1310, Statement of Person Claiming Refund Due a Deceased Taxpayer.
 
 
 
 
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