AY 2026-27 Representative Filing Checklist for Deceased Taxpayers
Filing a return on behalf of a deceased taxpayer is genuinely different from filing your own. The legal heir or representative steps into the taxpayer's shoes for AY 2026-27, which means covering FY 2025-26 income — but does so under a registration requirement that many heirs only discover after logging into the portal. This guide walks through the documents, the sequence of checks, and the points where an expert review is usually worth the time.
Why this filing is different
When a taxpayer passes away during or after FY 2025-26, their income for that financial year still needs to be returned. The legal heir or court-appointed representative must register as a representative assessee on the Income Tax portal before filing. Without that registration, the portal will not allow the heir to submit the return under the deceased's PAN.
Two things trip people up most often. First, the bank account for refund credit must belong to the estate or the heir — the deceased person's account is typically frozen by the bank. Second, TDS certificates (Form 16A, Form 26AS, AIS) will still show the deceased's PAN, so reconciling those credits requires careful matching against the return being filed.
Documents to keep ready
| Document | Why it matters |
|---|---|
| death certificate | Keep the latest copy and match names, dates, and amounts before relying on it. |
| legal heir proof | Keep the latest copy and match names, dates, and amounts before relying on it. |
| income records | Keep the latest copy and match names, dates, and amounts before relying on it. |
| bank details | Keep the latest copy and match names, dates, and amounts before relying on it. |
| PAN and bank details | Useful for tax filing, refunds, benefit credits, and identity matching where applicable. |
| A short review note | Records what was checked, what is pending, and which official source was used. |
Before you start: a practical sequence
Pull the AIS and Form 26AS for the deceased's PAN first. These will show interest income, TDS credits, and any high-value transactions the department has on record. Cross-check against bank passbooks and FD certificates. Discrepancies — a TDS deduction that appears on Form 26AS but not in the bank's interest certificate, for example — need to be noted and, if material, resolved before filing.
Once the income picture is clear, confirm the ITR form. Most deceased individuals with salary, pension, or investment income will use ITR-2. If there is business income, ITR-3 applies. The regime choice (old or new) is made at the time of filing and affects deduction claims under Sections 80C, 80D, 24(b), and others — all of which can still be claimed for income earned before the date of death.
A note on refunds
Any refund arising from the return will be credited to the bank account registered in the return. The representative assessee must provide a bank account in their own name or in the estate's name — not the deceased's frozen account. Getting this right before submission saves considerable back-and-forth with the Assessing Officer later.
Quick pre-filing checklist
- Register as representative assessee on the portal before attempting to file.
- Confirm the official portal or Income Tax Department source before acting.
- Keep identity, bank, income, and relevant documents in one folder.
- Match AIS, Form 26AS, and Form 16 or Form 16A entries against source records.
- Check whether any advance tax or self-assessment tax was paid by the deceased during FY 2025-26 — those challans need to be included.
- Note unresolved mismatches separately; do not ignore them and hope the portal accepts the return.
- Use a CA or expert review where the estate is complex or the TDS credits are significant.
Official sources
| Source | Link |
|---|---|
| Income Tax Department - AY 2026-27 ITR utilities | Open source |
| Income Tax Department - Income Tax Returns FAQs | Open source |
| Income Tax Department - Annual Information Statement | Open source |
| Income Tax Department - Tax Credit Mismatch FAQs | Open source |
| Income Tax Department - e-Verify Return FAQs | Open source |
MyeCA workflow
Use Form 16 parser as a preparation tool, then use Get Expert Tax Review if the file needs a document-based review. For adjacent reading:
What the reviewer should confirm
When a CA or tax professional reviews this file, they should check: representative assessee registration status, income head breakdown, ITR form selected, regime chosen, all TDS and TCS credits mapped against AIS and Form 26AS, the refund bank account, and e-verification plan. If any of those items is unclear, the reviewer should flag it before the return is submitted.
Frequently asked questions
Is this article a substitute for professional advice?
No. Use it as an educational checklist and get case-specific review where documents, income heads, or eligibility are unclear.
Which year does this AY 2026-27 guide cover?
AY 2026-27 generally relates to FY 2025-26 income, subject to the facts of the taxpayer and official filing utility rules.
What should I check before filing?
Check the ITR form, tax regime, AIS, Form 26AS, TDS certificates, bank details, and the documents supporting the income or deduction.
Final thought
Representative filing for a deceased taxpayer involves one step most heirs skip: registering on the portal before touching the return. Get that done, reconcile the TDS credits, sort out the refund bank account, and only then proceed to file. The income facts themselves are usually straightforward once the paperwork is in order.