Income Tax Return for Deceased Persons — Legal Heir Filing Guide

When a person dies, their income tax obligations do not cease — the legal heir(s) or legal representative must file the income tax return for the deceased for the year in which the death occurred and for any prior years where ITR was pending. Section 159 of the Income Tax Act governs this liability. Here is the complete guide.

Legal Heir's Obligation — Section 159

• The legal representative (legal heir — typically spouse, children, or parents) of a deceased person is liable to pay any tax, interest and penalty that the deceased would have been liable to pay
• This includes: Filing pending ITRs, paying outstanding tax, responding to notices
• Liability of legal heir is limited to the extent of assets inherited — the legal heir is not personally liable beyond what they received

Registering as Legal Heir on Income Tax Portal

• Login to incometax.gov.in with the legal heir's own credentials
• Go to: My Account → Register as Representative → New Request → Register as Representative Assessee
• Select capacity: "Legal Heir" for individual deceased persons
• Upload: Death certificate, legal heir certificate (from municipality/court), PAN of deceased, PAN of legal heir, ID proof
• Income Tax portal grants access — the legal heir can then login and file ITR on behalf of the deceased

How to File ITR for Deceased Person

• Income earned up to the date of death: Include in the deceased's ITR (for that financial year up to death date)
• Income earned after death (estate income — rental, interest, etc.): This is income of the estate/legal heir — reported in the legal heir's own ITR (or estate's ITR if estate is assessed separately)
• Select correct ITR form based on nature of deceased's income (ITR-1 for simple salary/pension cases; ITR-2 or ITR-3 if complex)
• In the "Return filed by" field: Select "Legal Heir" — not "self"

Claiming TDS and Refund

• TDS on FD interest, pension, etc. in the deceased's name shows in their Form 26AS
• File the ITR and claim the TDS credit as usual — refund, if any, is issued to the legal heir after verification
• Submit the legal heir certificate and bank account details of the legal heir for refund credit

Conclusion

Filing ITR for a deceased person requires legal heir registration on the income tax portal and careful bifurcation of pre-death and post-death income. SPOTON provides end-to-end income tax filing services for legal heirs and estates in Kerala — including pending ITRs, outstanding demand resolution and refund recovery. Contact us for expert income tax compliance services.