If your spouse died in 2026, you may still need to file a final federal income tax return for them when you file your 2026 taxes in 2027. The steps you'll take depend on your filing status, whether you remarried, and whether a court-appointed personal representative exists.
For many taxpayers, filing a joint return is the simplest option.
Can I File a Joint Return for the Year My Spouse Died?
Yes. If you did not remarry during 2026, the IRS generally allows you to file a joint return for the year your spouse died.
Filing jointly is often the most straightforward and beneficial choice because you can:
- Claim the credits and deductions you're otherwise eligible for
- File the return electronically in most situations
- Receive any refund directly as the surviving spouse
- Avoid filing Form 1310 in most cases
If you remarried before the end of 2026, you cannot file a joint return with your deceased spouse. Instead, your deceased spouse's final return will generally be filed separately.
Steps to File a Return for a Deceased Spouse
1. Enter the Date of Death
The first step is letting the IRS know that your spouse is deceased.
In TaxSlayer:
- Go to Personal Information
- Select Basic Information
- Enter your spouse's date of death
Entering this information correctly helps prevent delays in IRS processing.
2. Select the Correct Filing Status
Your filing status depends on your circumstances.
- If you're the surviving spouse and did not remarry during 2026, choose Married Filing Jointly
- If you remarried during 2026, you cannot file jointly with your deceased spouse. Their final return must generally be filed as Married Filing Separately
3. Determine Whether Form 1310 Is Required
Most surviving spouses do not need to file Form 1310.
Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer, is generally not required if:
- You're filing a joint return with your deceased spouse, or
- You're the court-appointed personal representative of the estate
Form 1310 is generally required if:
- You are not filing a joint return, and
- No court-appointed personal representative has been appointed
If Form 1310 is needed, you can complete it in TaxSlayer:
- Open the Federal section of the return
- Select Miscellaneous Forms
- Choose Form 1310
E-File or Mail the Return
Most returns involving a deceased taxpayer can still be e-filed, including many returns that include Form 1310.
In some situations, the IRS may require a paper-filed return, such as when:
- Additional probate or estate documentation is needed
- A court-appointed personal representative must receive the refund
If electronic filing isn't available for your situation, TaxSlayer will let you know.
What Happens to the Refund?
If you file a joint return, the IRS will generally issue the refund to you as the surviving spouse.
If a separate return is filed and Form 1310 is required, the refund may be issued to:
- The surviving spouse claiming the refund, or
- The court-appointed estate representative, if one exists
Documents to Keep With Your Records
Keep copies of the following documents for your records:
- Your spouse's death certificate
- Court appointment documents, if applicable
- Form 1310, if filed
You generally do not need to send a death certificate with the return unless the IRS specifically requests it.
Additional Tax Considerations for Surviving Spouses
Filing a joint return for the year of death often provides the most favorable tax result. After that year, your filing options may change.
If you have a qualifying dependent child, you may be eligible to use Qualifying Surviving Spouse status (formerly called Qualifying Widow(er)) for up to two years after the year of death. This filing status can provide tax benefits similar to those available to married taxpayers filing jointly.
It's also common for the IRS to take additional time processing returns that involve a deceased taxpayer. A longer processing period does not necessarily indicate a problem with the return.
Key Takeaway
If your spouse died during the tax year, you can usually file a joint return as the surviving spouse, provided you did not remarry during the year. Be sure to enter the date of death, select the correct filing status, and determine whether Form 1310 is required. Most surviving spouses can complete the process electronically and receive any refund without additional estate paperwork.