For paper returns, the filer should write the word deceased, the deceased person's name and the date of death across the top. Print or type "Deceased" and the date of death next to the taxpayer's name at the top of the return.File the final income tax returns of a deceased person for current and prior years, pay any balance due and claim the refund. Enter the taxpayer's information in Part I of the form. This includes the deceased taxpayer's name, Social Security number, and date of death. Provide details such as the refund year, the decedent's name, date of death, and Social Security Number (SSN). NB! File Form 706 for the estates of decedents who were either. U.S. citizens or U.S. residents at the time of death. The estate tax return is filed using IRS Form 706, and is due nine months after the date of death. A federal estate tax return must be filed within nine months of the date of death.