Estate Law Questions? Ask an Estate Lawyer.
I am an Estate Law expert and will do my best to provide you with quality information. Remember, I am only permitted to give general information! What state did the deceased reside in?
Hello. Thank you. Generally, the spouse of the decedent may file a joint return, listing the decedent's income on the joint tax return, and writing DECEASED next to the decedent's name. If the decedent was married, filing separately, the spouse may still complete the form, but must file form 1310 if a refund is expected. If there is no spouse, then the executor or administrator would file the return. Absent this, the personal representative or person who is handling the decedent's affairs would be the appropriate person, filing Form 1310 if a refund is due. Here is that form: http://www.irs.gov/pub/irs-pdf/f1310.pdf.
To determine if it is necessary to file a return, based on the particular facts of the situation, please see IRS guidance pamphlet: http://www.irs.gov/taxtopics/tc356.html.