Use Form GA5347 to claim a refund on behalf of a deceased taxpayer. Notify the Bank: Provide the bank with the death certificate and your identification if you are the joint account holder or beneficiary.Executors or administrators have 12 months from the date of the decedent's death to file the estate income tax return. 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. The worksheet will help you correctly determine the income to report on the decedent's final return and on the return for either the estate or a beneficiary. Here's what you need to know about the deceased's final tax return, reporting income and deductions, inheritance and more. There is no estate tax in Georgia. It is one of 38 states in the country that does not levy a tax on estates.