Archive · 12 Jun 2025
Filing ITR for Deceased: What Legal Heirs Need to Know
When someone passes away, their income up to the day they died still needs to be reported to the government, similar to when they were alive, if it meets certain limits.
The legal heirs, like family members or those named in a will, are responsible for filing this.
First, they need to sign up on the tax website as the person's legal representative.
The form to use depends on what kind of income the person had.
Any money made from the deceased's assets after they died is taxed separately.
The deadline for filing the tax return is September 15th.
ITR filing is mandatory for deceased persons if income exceeded exemption limits.
Legal heirs must register on the tax portal to file on behalf of the deceased.
Income up to the date of death is included in the deceased's ITR.
Income earned after the date of death is taxed in the hands of the legal heirs.
The ITR deadline for individuals, including legal heirs, is September 15, 2025.
- Who
- Legal heirs and representatives of deceased individuals.
- What
- Filing an ITR for a deceased person.
- When
- For AY 2025-26, with deadlines of September 15, 2025, or October 31, 2025 for those with business income and audits.
- Where
- Through the income tax e-filing portal.
- Why
- Because it's a legal requirement if the deceased's income met specific thresholds.
Filing Requirements
Exemption Limits
Mandatory vs. Optional Filing
Filing Requirements
Filing is mandatory if income exceeds exemption limits.
Exemption Limits
Filing is not required if income is below exemption limits.
- Mandatory Filing
- If income exceeds exemption limits
- Exemption Limits (FY24-25)
- Rs 2.5 lakh (old regime), Rs 3 lakh (new regime)
- Who Files
- Legal heir or representative
- Registration
- Mandatory on income tax portal
- Income Included
- Up to the date of death
- Deadline (Individuals)
- September 15, 2025
- Deadline (Business Income/Audit)
- October 31, 2025