Deceased Taxpayers

If you are the spouse or personal representative of an individual who died prior to filing a return, you may be required to file a return on the decedent’s behalf.

Be sure to complete the Deceased Taxpayer Information section on page 1 of Form D-400 by entering the date of death in the applicable box. An executor, administrator or court-appointed personal representative should fill in the circle in the Deceased Taxpayer Information section located on Page 1 and sign the return.

If you are a court-appointed representative, you must attach a copy of the certificate showing your appointment to receive the refund on behalf of the estate. If there is no surviving spouse, executor, administrator or court-appointed representative, a refund will be sent to the Clerk of Superior Court in the county in which the deceased taxpayer resided.