The terminal year is considered for tax and estate handling purposes. The deceased will be subject to tax liabilities on any income earned, or realized, during the terminal year, similarly to previous years of taxation. Certain deductions, income and assets may receive special tax treatment during the terminal year, as part of the estate taxation process. Certain tax forms are required to be filed for the terminal year of the decedent. In Canada and the United States, for example, the surviving spouse, executor or administrator of the estate must file a "final return" on behalf of the decedent.