Filing for deceased individuals
When a person dies, a surviving spouse or personal representative needs to file a Virginia income tax return if a federal return is filed.
If you file electronically, be sure to indicate that the taxpayer is deceased. If you file on paper, fill in the deceased oval on the form. Use the same filing status as on the federal return.
If you’re the surviving spouse filing a joint return, you’re considered the primary taxpayer. Any refund will be made payable to you.
If you’re the court-appointed or certified personal representative (executor or administrator) filing for a deceased person, or a deceased couple, file using the same filing status you used on the federal return. Include a copy of the court certificate showing your appointment. Any refund will be a check made payable to the estate of the deceased person.
To have a refund issued to anyone other than a surviving spouse or court-appointed or certified personal representative, file IRS Statement of Person Claiming Refund Due a Deceased Taxpayer (Form 1310) when filing the federal return. If you file a Virginia return on paper, you must include a copy of Form 1310 and a copy of the death certificate.
For more information on tax requirements for deceased persons, see: