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

By determining the due date for the final return a penalty for late-filing a final return can be avoided.

Step 2: Completing the Identification area

As the legal representative, you will have to file the deceased person's final return, beginning by completing the Identification area.

Step 3: Calculating the total income

The amounts reported on lines 10100 - 14600 determine the deceased person's total income by using the common types of income for a final return.

If the deceased earned foreign income, or owned or held foreign property at any time in 2022, see "Report foreign income and other foreign amounts" 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

The refund or balance owing can be affected by other credits to which the deceased is entitled. The due date for a balance owing on a final return depends on the date of death.

Forms and publications

• Guide T4011, Preparing Returns for Deceased Persons

Related topics

• Sending a tax return