Q.  What are the filing requirements for a deceased individual?

A.  An executor, administrator, or surviving spouse must file a Connecticut income tax return, for that portion of the year before the taxpayer’s death, for a taxpayer who died during the year if the requirements for Who Must File a Connecticut Resident Return are met. The executor, administrator, or surviving spouse must check the box next to the deceased taxpayer’s SSN on the front page of the return. The person filing the return must sign for the deceased taxpayer on the signature line and indicate the date of death.

A surviving spouse may file a joint return if the surviving spouse filed a joint federal income tax return. A surviving civil union partner may file a joint return as a surviving spouse as if federal income tax law permitted a civil union partner to file as a surviving spouse. Write “filing as surviving spouse” in the deceased spouse’s signature block on the return. If both spouses died during the taxable year, their legal representative must file a final return. In general, the Connecticut and federal filing status must be the same.  However, there are exceptions. Review the "Filing Status" section of the Connecticut income tax booklet for more information.

Claiming a Refund for a Deceased Taxpayer

If you are a surviving spouse filing jointly with your deceased spouse, you may claim the refund on the jointly-filed return.  If you are a court-appointed representative, file the return and attach a copy of the certificate that shows your appointment. All other filers requesting the deceased taxpayer’s refund must file the return and attach federal Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer.

This answer is intended to provide general information concerning a frequently asked question about a current position, policy, or practice associated with the taxes administered by the Connecticut Department of Revenue Services.  It may include an informal interpretation of Connecticut tax law by the Department of Revenue Services (DRS).  However, it is not intended to serve as a legal ruling.