Feb42026
Probate Q&A Series

Who is responsible for getting a deceased person’s final taxes prepared? – North Carolina

Short Answer

In North Carolina, the estate’s court-appointed personal representative (the executor or administrator) is responsible for making sure the deceased person’s final income tax return gets filed. If the decedent was required to file for the year of death but died before filing, North Carolina law places that duty on the executor/administrator, and any tax due is payable by the estate. In practice, the personal representative often hires a CPA or tax attorney to prepare the returns, but the responsibility to get it done and signed rests with the personal representative.

Understanding the Problem

In a North Carolina probate estate, the key question is: when a person dies before filing a required income tax return, who must gather the information and make sure the final return is prepared and filed so the estate can move forward. The actor is the estate’s personal representative, and the action is coordinating records and professionals so the return can be filed and any balance due or refund can be identified before the estate is closed.

Apply the Law

North Carolina treats the final individual income tax return as part of wrapping up the decedent’s financial affairs. If the decedent was required to file an income tax return for the year while living but died before filing it, the executor or administrator must file the return in the decedent’s name, and the estate pays the tax. Separately, if the estate itself has taxable income during administration, the fiduciary may also have to file fiduciary income tax returns for the estate.

Key Requirements

  • Court authority to act: The person responsible is the court-appointed personal representative (executor under a will or administrator if there is no will), acting under Letters issued through the Clerk of Superior Court (Estates).
  • Final return obligation: If the decedent had a filing requirement for the year of death and died before filing, the personal representative must file the final North Carolina individual income tax return in the decedent’s name.
  • Estate-level tax compliance: If the estate earns income during administration and meets filing requirements, the personal representative (as fiduciary) must ensure required fiduciary income tax returns are filed and taxes paid.

What the Statutes Say

Analysis

Apply the Rule to the Facts: The estate is being administered and the final individual returns have not been filed, which is delaying closing. Under North Carolina law, the personal representative is the person responsible for making sure the decedent’s final North Carolina income tax return is filed, even if a relative is helping gather documents. If the estate received income during administration (for example, interest, dividends, or rental income), the personal representative may also need to coordinate fiduciary income tax filings for the estate so the estate can determine whether taxes are owed or refunds are due before paying creditors and finishing distributions.

Process & Timing

  1. Who files: The personal representative (executor/administrator). Where: The estate is administered through the Clerk of Superior Court (Estates) in the county where the estate is opened; tax returns are filed with the IRS and the North Carolina Department of Revenue. What: Final individual income tax returns (federal Form 1040 and North Carolina individual return) and, if required, fiduciary income tax returns (federal Form 1041 and North Carolina fiduciary return). When: The final individual return is generally due on the normal income tax deadline for that year (extensions may be available); fiduciary return deadlines depend on whether the estate uses a calendar or fiscal year.
  2. Information gathering: The personal representative typically collects wage and income statements, year-end bank/brokerage forms, and records of deductible expenses, and provides proof of appointment (Letters) to the tax professional when needed to obtain transcripts or discuss the account.
  3. Close-out step: Once the final individual return (and any required fiduciary returns) are filed and any balance due is paid (or refunds are received and deposited to the estate), the personal representative can more safely finalize creditor payments and move toward a final accounting and closing the estate.

Exceptions & Pitfalls

  • No court appointment yet: If no executor/administrator has been appointed, there may be practical limits on who can obtain tax information and sign filings; getting an estate opened and Letters issued often becomes the first step.
  • Confusing “final personal” vs. “estate” returns: The decedent’s final Form 1040/North Carolina individual return covers income up to the date of death. Income earned after death may belong on an estate fiduciary return instead, depending on the asset and timing.
  • Refund handling mistakes: Refunds may require proof of appointment and must generally be paid to the estate (not informally to a family member). Missing documentation can slow down refunds and delay closing.
  • Residency and multi-state issues: When residency is unclear or the decedent lived in more than one state during the year of death, additional returns may be required and the personal representative may need to sort out which state(s) can tax which income.
  • Paying creditors too early: Distributing funds or paying lower-priority bills before confirming tax balances can create problems if taxes end up due and estate cash is short.

Conclusion

In North Carolina, the responsibility for getting a deceased person’s final taxes prepared and filed falls on the estate’s personal representative (executor or administrator). If the decedent was required to file but died before filing, the personal representative must file the return in the decedent’s name and the estate pays any tax due. The practical next step is to gather income records and appointment documents and have a tax professional prepare the final return promptly, using the normal tax filing deadline (or a valid extension) as the key date to meet.

Talk to a Probate Attorney

If an estate cannot close because a final tax return is missing or tax information is hard to obtain, our firm has experienced attorneys who can help clarify who has authority, what needs to be gathered, and how to keep the probate timeline moving. Call us today at [919-341-7055].

Disclaimer: This article provides general information about North Carolina law based on the single question stated above. It is not legal advice for your specific situation and does not create an attorney-client relationship. Laws, procedures, and local practice can change and may vary by county. If you have a deadline, act promptly and speak with a licensed North Carolina attorney.

Category: Probate Q&A Series

Author: Pierce Law

Pierce Law Group is a North Carolina law firm focused on probate administration, real estate partition matters, and surplus funds claims across North Carolina. We know these situations often come with stress, family dynamics, and time-sensitive decisions—so we prioritize clear communication, steady guidance, and a practical plan from day one. Our goal is to make a complicated process feel manageable, while protecting what matters most to you.