How to File an ITR for a Deceased Taxpayer as Legal Heir – myITreturn Help Center

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Applicable law: Section 159 of the Income-tax Act, 1961
Portal role: Legal heir registered as representative assessee

When a taxpayer dies, the obligation to file a pending income-tax return does not automatically end. A legal heir may register on the Income-tax e-Filing portal as the deceased person’s representative and complete eligible tax proceedings.

Income split: Income earned up to the date of death is generally reported in the return of the deceased. Income arising after death may be taxable in the hands of the estate, executor or legal heirs, depending on ownership and administration of the assets.

Who May Register?

A person recognised as the legal heir of the deceased taxpayer may apply. The portal verifies the request using the deceased person’s PAN, the applicant’s PAN and accepted proof of legal-heir status.

Documents Required

PAN of the deceased taxpayer.
PAN of the legal heir.
Death certificate.
One accepted legal-heir document, such as a legal-heir certificate, surviving-member certificate, registered will or another document accepted by the portal.
Copy of an order or notice issued in the deceased person’s name, where the registration is for an appeal or proceeding.
Indemnity letter, if requested in the relevant portal process.

Step 1: Register as Representative Assessee

Log in to the Income-tax e-Filing portal using the legal heir’s own PAN and credentials.
Open Authorized Partners and select Register as Representative Assessee.
Select the category for a deceased person and create a new request.
Enter the deceased taxpayer’s PAN and required details.
Upload the death certificate and legal-heir proof.
Submit the request and track it from the same service.

Wait for approval. The legal heir should file or respond on behalf of the deceased only after the representative request is approved and the deceased taxpayer’s profile becomes accessible.

Step 2: Prepare and File the Return

Select the deceased taxpayer’s profile after approval.
Choose the correct assessment year and ITR form based on the deceased person’s income.
Report income earned from the beginning of the financial year up to the date of death.
Claim eligible deductions, TDS, TCS, advance tax and self-assessment tax.
Enter representative details where required and complete verification using the permitted method.

The return form does not change merely because the taxpayer has died. For example, ITR-1 or ITR-2 may still apply to the deceased individual based on the income profile. Where a separately taxable estate of a deceased person exists, ITR-5 may be relevant.

Refunds, Demands and Notices

Refund: Ensure that an eligible bank account is correctly reported. Where required, the legal heir may use the portal’s refund-reissue service by entering the deceased taxpayer’s PAN.
Outstanding demand: Review the demand and respond or pay through the representative account. The legal representative’s liability is generally limited to the estate inherited, subject to section 159.
Notices and proceedings: An approved legal heir may respond to notices, file eligible forms and continue proceedings on behalf of the deceased.

Practical check: Reconcile Form 16, bank interest, AIS, Form 26AS, capital gains and tax payments up to the date of death. Do not combine post-death estate income with the deceased person’s return without examining its correct tax treatment.

Late or Pending Returns

The ordinary statutory due dates and conditions continue to apply. Depending on the year and circumstances, a belated, revised or updated return may be available. Updated-return filing has additional restrictions and tax consequences, so the applicable year should be checked before filing.

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