Income Tax Return filing: How to file ITR for a deceased person - all you need to know

How to file ITR for a deceased: Every salaried person whose total income exceeds the basic exemption limit has to mandatorily file the ITR. If a person whose income is above the threshold limit dies, then his/her legal heirs have to clear the tax dues. Here, we will tell you about the procedure, documents and steps to file ITR for a deceased person.

How to file ITR for a deceased

Step 1: Log in to ‘e-Filing’ Portal's official website--https://www.incometax.gov.in/iec/foportal/

Step 2: Go to the ‘My Account' menu located followed by clicking on 'Register as Representative'

Step 3: One needs to select the ‘Request Type’ as ‘New Request’ and select the ‘Category to Register’ as ‘Deceased (Legal Heir)’ and then click ‘Proceed’

Step 4: Click on ‘Submit’. Once done, a success message will be displayed confirming the submission of a request to ‘Register as Legal Heir’.

One needs to note that the request is sent to the e-Filing admin for approval.

The e-Filing Admin then checks the authenticity of the request details and accordingly may either approve or reject the request. Upon approval or rejection, an e-mail and SMS are sent to the user who raised the request.

Also read- Income Tax Return filing: General FAQs taxpayers should know

Documents required for filing an ITR of a deceased person

• PAN of the Deceased
• The surname of the deceased
• Middle Name of the deceased
• First Name of the deceased
• Date of Death
• Bank account details of Legal heir

Who is a legal heir?  

In the eyes of the law, a legal heir is a person who represents the assets of the deceased. Here is the list of documents accepted as legal heir proof:

• The legal heir certificate issued by the court of law
• or the Local revenue authorities.
• The certificate of the surviving family members issued by the local revenue authorities.
• Registered will of the deceased
• The family pension certificate issued by the state or central government.
• The common certificate available is the certificate of surviving family members issued by the local revenue authorities. This certificate is usually issued in a regional language, so the legal heir is required to translate it into English or Hindi and get it duly notarised.

(With inputs from Income Tax official website)