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The due date for a person's final tax return is the same due date the deceased person would have faced if alive, which is generally April 15th of the year after the year of death, although extensions may be available under the usual rules.
The person responsible for filing the final return is the individual's executor, administrator, or personal representative, if one has been appointed.
An "executor" is the person named in the deceased's will to gather the deceased assets, pay debts and taxes, and distribute any remaining assets according to the directions in the will. An "administrator" has similar duties but is appointed by the probate court if no executor was named, or the named executor is unable to serve. The term "personal representative" is used to refer to both executors and administrators. Often, but not always, a surviving spouse is chosen as the personal representative.
If no personal representative has been formally appointed by the time the tax return is due, the surviving spouse (if there is one) is responsible for filing the last tax return. If there is no surviving spouse, the person who is in charge of the deceased's property must file the final return, and would write the words "Deceased," the decedent's name, and the date of death across the top margin of the tax return.