The person who files the return should print the word "deceased" after the decedent's name and enter the date of death after the decedent's name. File Form 706 for the estates of decedents who were either.U.S. citizens or U.S. residents at the time of death. In Arizona, beneficiaries and creditors of an estate are expected to protect their own interests in the Estate. For paper returns, the filer should write the word deceased, the deceased person's name and the date of death across the top. The word "deceased" after the decedent's name and enter the date of death after the decedent's name. 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. Generally, the estate tax return is due nine months after the date of death. A six month extension is available if requested prior to the due date.