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Filing for a Deceased Taxpayer

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

  • print your name and your spouse’s name on the appropriate lines.
  • 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 single deceased taxpayer,

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

A personal representative, such as an executor or administrator must sign and date the return. The representative’s title and telephone number must be provided.

If you are filing a return on behalf of a single deceased taxpayer and a refund is due, attach Form IL-1310, Statement of Person Claiming Refund Due a Deceased Taxpayer.