Types of returns

In addition to the final return, you may be able to file up to 3 optional returns for the year of death.

Information about the deceased's income sources will help you determine if you can file any of these optional returns. You do not report the same income on both the final and an optional return but you can claim certain credits and deductions on more than one return.

Types of returns

  • Final return
    This type of return must always be filed for a deceased person.
  • Optional returns
    There are three optional types of returns.
  • Chart 1
    Summary of the income, deduction, and credits that can be claimed on the final and optional returns.

Tax Tip

Although you do not have to file any of the optional returns, there may be a tax advantage if you file one or more of them in addition to the final return. You may be able to reduce or eliminate tax that you would otherwise have to pay for the deceased.

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