If filing a joint return and both taxpayers are deceased, complete a. For paper returns, the filer should write the word deceased, the deceased person's name and the date of death across the top.You must complete the federal estate tax return (IRS Form 706) for the date of the decedent's death before filling out the Maryland estate tax return. Statement of Person Claiming Refund Due a Deceased Taxpayer. More In Forms and Instructions. 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. 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. Here's what you need to know about the deceased's final tax return, reporting income and deductions, inheritance and more.