How is income reported on a decedent's final tax return? All income earned by the decedent in the year of death, including all income received after death, should be reported on the final tax return. Only income earned up until the date of the decedent's death should be reported on the final tax return. Income earned after the date of death should be reported on the final tax return for the following tax year. Income earned in the final year of death will only be reported on the final return if there is a chosen executor