As the claimant, you must enter your daytime phone number and your social security number or individual taxpayer identification number (ITIN). An estate administrator must file the final tax return for a deceased person separate from their estate income tax return.There is no Arizona estate tax. However the federal estate tax may apply. As of my knowledge cutoff in September 2021, Arizona does not impose an estate tax. This step requires the personal representative (executor) or successor trustee to collect assets, identify and pay creditor claims, and file final tax returns. 1. "Arizona gross income" means: (a) Of a nonresident estate or trust, the taxable income from sources within this state for the taxable year. Luckily for Arizona residents, there is no state estate tax. This became effective January 1, 2005. Get authorization to file.