My son is deceased and he made less than $3000. Do I have to file a return for him?

[takum1999]

My 23 year old son was killed in a car accident on Jan 22nd and made less than $3000.  Am I still required to file a return?  He was single with no dependents.

[HelenC12]

No, you don't have to file a 2021 tax return for your son if the $3,000 was W-2 income for tax year 2021.  

Yes, you have to file a tax return If the $3,000 was net earnings from self-employment for tax year 2021. 

However, you may want to file a tax return if he would get a refund for his federal and/or state income taxes that he paid (see W-2). Also, he may be eligible for the stimulus payment if he hadn't received it. 

I'm so sorry for your loss.

Related information:

• Death in the Family

[cr-stagg]

On the internet at https://www.irs.gov/businesses/small-businesses-self-employed/deceased-taxpayers-filing-the-final-re... it states “In general, the final individual income tax return of a decedent is prepared and filed in the same manner as when they were alive.”

So now you have to look at the IRS from 1040 instructions https://www.irs.gov/pub/irs-pdf/f1040.pdf

in the section "So I Have To File." There you will find that a single  person under 65, has to file if they earn 12,500 or more. Of course if they had tax withheld you must file to get any refund due.

There are also other special credits that are listed that require filing in order to obtain those credits.  See the Instructions.