If an individual required to file an income tax return dies, the final income tax return shall be filed: a. By the personal representative (an executor or administrator) of the individual’s estate; b. If there is no personal representative, by the decedent’s surviving spouse; or, c. Jointly by the personal representatives of each if both spouses are deceased.
JOINT RETURN If the spouse of the deceased taxpayer filed a joint federal return with the decedent, generally a joint Maryland return must be filed. (See Instruction 7.) The word “DECEASED” and the date of death should be written after the decedent’s name at the top of the form. The name and title of any person, other than the surviving spouse, filing the return should be clearly noted on the form. Attach a copy of the Letters of Administration or, if the return is filed solely by the surviving spouse, attach a death certificate.
To enter the name and title of the person filing the return, or attach a copy of the death certificate, ensure that the taxpayer and/or spouse is marked deceased on the federal tax return. From the main menu of the Maryland state tax return, select:
- Other Categories
- Personal Representative for Deceased Taxpayer and/or Spouse
- Attach a copy of Death Certificate(s) or Letters of Administration
Enter code 321 on one of the code number lines located to the right of the telephone number area on page 4 of Form 502. (The program does this automatically.)
Additional Information: