HomeAnswersAre funeral expenses tax deductible?
Are funeral expenses tax deductible?
Funeral expenses are generally not deductible on an individual income tax return. IRS Publication 529 lists burial or funeral expenses, including the cost of a cemetery lot, among expenses you can't deduct, and Publication 502 says amounts paid for funerals can't be included as medical expenses.
The same is true on the tax returns filed after someone dies. The IRS says no deduction for funeral expenses can be taken on the final Form 1040 or 1040-SR of the person who died, and funeral expenses paid by an estate aren't deductible in figuring the estate's taxable income on Form 1041.
The one place funeral costs can count is the federal estate tax return, Form 706. The IRS says these expenses may be deductible for estate tax purposes, and the Form 706 instructions have the executor itemize them on Schedule J, minus any amounts that were reimbursed, such as death benefits from Social Security or the VA.
Most families never file Form 706. The IRS says an estate tax return must be filed only if the gross estate, increased by certain gifts, is valued at more than the filing threshold for the year of death, and the basic exclusion amount for people dying in 2026 is $15,000,000. This is general information, not tax advice, and a tax professional can speak to a specific situation.
The sources behind this answer
- IRS Publication 529 lists burial or funeral expenses, including the cost of a cemetery lot, among nondeductible expenses. IRS Publication 529
- IRS Publication 502 says amounts paid for funerals cannot be included in medical expenses. IRS Publication 502
- The IRS says funeral expenses cannot be deducted on the final Form 1040 or 1040-SR of the person who died, but may be deductible for estate tax purposes on Form 706. IRS Publication 559
- Funeral expenses paid by an estate are not deductible on the estate income tax return, Form 1041, and are deductible only in determining the taxable estate on Form 706. IRS Publication 559
- The Form 706 instructions say funeral expenses are itemized on Schedule J. IRS Instructions for Form 706
- The Form 706 instructions say reimbursed amounts, such as SSA or VA death benefits, are subtracted from the funeral expenses claimed. IRS Instructions for Form 706
- The IRS says an estate tax return is required only when the gross estate, increased by adjusted taxable gifts and specific gift tax exemption, is valued above the filing threshold for the year of death. IRS estate tax FAQs
- For people dying in 2026, the basic exclusion amount is $15,000,000. IRS Instructions for Form 706
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