ITR Filing for Deceased Person: Legal Heir’s Role & Responsibilities

Mitali | Last updated: 14 April 2025

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Quick Summary

When a taxpayer passes away, their legal heir or representative is responsible for filing their Income Tax Return (ITR) to report income earned up to the date of death and settle any tax liabilities. The Income Tax Department allows legal heirs to access and manage the deceased's e-filing account after a registration and approval process. The legal heir is liable to pay taxes only up to the value of the deceased's estate and can claim any eligible refunds.

When a taxpayer passes away, their legal heir or representative is responsible for filing their ITR as the income earned up to the date of death must still be reported and settle tax liabilities. The IT Department allows legal heirs to access and manage the deceased’s e-filing account after app

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About the Author

Mitali

Finance Professional

I write about Income Tax, GST, TDS, RBI updates, government schemes, and personal finance in India. My focus is on simplifying complex tax and compliance topics into easy-to-understand guides that help readers stay updated with the latest financial rules, investment options, and regulatory changes.

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