43-Hour Federal Qualifying Education Practice Test – Prep & Study Guide

The final income tax return filing deadline for a deceased individual is typically on the same date as it would be for a living individual, which is usually April 15 of the following year. However, when someone passes away, their tax return for the year in which they died is due on the 15th of the fourth month following the end of the tax year.

Since Agnes Green died on March 6, 2023, her final income tax return for the year 2022 would be due on April 15, 2023, if she had not died. However, the tax return for the year of her death—in this case, 2023—would instead be due on April 15, 2024. This means that the correct answer reflects that the final return for the year in which Agnes passed away must be filed by this later date, allowing the estate sufficient time to prepare the return properly.