How to file a final income tax return on behalf of someone who has died.
Before you start
Before you can file a final income tax return for someone who has died, you need to:
- notify us of the death
- find out if you need to file a final return for the person who has died
- make sure you have the IRD number of the person who has died
- request a tax pack.
Contact us if you need help gathering this information.
File an income tax return
File a Declaration in support of refund for deceased persons
If the person who has died was due a tax refund when they died, file a Declaration in support of refund for deceased persons (IR625).
File a declaration in support of refund for deceased persons - IR625
Last updated:
07 Sep 2026