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How do I file an individual income tax return for a deceased person?

If you are filing using MyTax Illinois, follow the instructions below.

If you are filing a joint return as a surviving spouse or if you are filing on behalf of a single deceased taxpayer,

  • enter the required taxpayer information on the "Personal Information" screen;
  • check the box to indicate that a taxpayer has passed away prior to filing this return;
  • complete the new fields that are displayed for the individual who passed; and
  • use an electronic signature, required for submitting the return, which is the only signature needed.

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

If you are filing a paper Form IL-1040, follow the instructions below.

If 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.

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

You may access additional information by searching the entire Illinois Department of Revenue website.

If you have additional inquiries, you may submit them on the Questions, Comments, or Requests form.