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Should a Deceased Person’s Income Tax Return be filed?
- 12 October 2023
- Tax Administration
- SARS
When a person dies, the Executor (an appointed person to attend to the administration of the estate of a deceased person) is required to submit a final income tax return for the deceased person, covering the period from the beginning of the tax year up to the date of death.
The tax return must include any taxable income received, as well as any property that is sold for purposes of the deemed disposal of assets for capital gains purposes at the date of death.
If the deceased person is not registered for income tax, has no taxable income, and does not own property to be sold for capital gains purposes at the date of death, the income tax return in the year of death is not required.
The return that must be completed for the deceased person is the same as the personal income tax return used for individuals which is an ITR12.
How to file a tax return on behalf of a deceased person?
An income tax return can be completed and submitted for a deceased person through any of the following channels: eFiling, SARS MobiApp, or at a SARS branch by first making an appointment.To learn more about tax compliance and obligation post-death, please visit SARS's Estates website page.
Source: SARS