How to complete the final return - The steps
The most important steps to complete the final return for a deceased person are described below. For more information, see the Federal Income Tax and Benefit Guide.
Step 1: Determining the due date for the final return
Step 2: Completing the Identification area
As the legal representative, you will need to file the deceased person's final return, beginning with the Identification area.
Step 3: Calculating the total income
If the deceased earned foreign income, or owned or held foreign property at any time in 2019, see "Foreign income" in the Federal Income Tax and Benefit Guide.
Step 4: Calculating the net income
For general information on deductions the deceased may be entitled to, see lines 20600 to 23600.
For additional information relating to line 20800 and line 21000 that is specific to a deceased person's tax return, see net income.
Step 5: Calculating the taxable income
For general information on deductions the deceased may be entitled to,
see lines 24400 to 25200 and lines 25400 to 25600.
See Net capital losses for information relating to a deceased person's tax return.
Step 6: Calculating the federal non-refundable tax credits
Non-refundable tax credits reduce the federal tax. However, if the total of these credits is more than the federal tax owing, there will not be a refund for the difference.
Step 7: Calculating the refund or balance owing
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