Calif Franchise tax board Final FTB form 3840

[jic]

what is authority that upon the death of a taxpayer who had previously completed a tax free exchange, final form 3840 is required and no further filing or tax is due?

[Vanessa A]

A final return is required for the year the individual died.  So if someone died in 2024, and had taxable income or reporting requirements, a return would need to be filed for 2024 by April 15th or with an extension.  Death does not change the due date.