Complete the information below. File the final income tax returns of a deceased person for current and prior years, pay any balance due and claim the refund.File an estate income tax return. INCOME STATEMENT DETAILS Only enter income on which Georgia tax was withheld. Enter income from W-2s, 1099s, and G2-As on Line 4. You should also complete and file with the final return a copy of Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer. Georgia law is similar to federal law. Thus, there is no inheritance tax in Georgia. You'll need the person's Social Security number and certified copies of their death certificate for most agencies and programs. Social Security and Medicare.