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There should be two tax returns
filed for Ms. X - her final tax return on form 1040 - reporting all income and deductions up to the date she died, and estate income tax
return - form 1041 - reporting income and deduction
of the estate.
If additional - if the total value of the estate is above $5M - there will be an estate tax
return of the estate - form 706.
Medical expenses paid before death by the decedent are deductible, subject to limits, on the final income tax return if deductions are itemized.
Medical expenses not paid before death are liabilities of the estate and are shown on the federal estate tax return (Form 706). However, if medical expenses for the decedent are paid out of the estate during the 1-year period beginning with the day after death, you can elect to treat all or part of the expenses as paid by the decedent at the time they were incurred.
However - and that is very important - medical expenses may not be deducted from estate income (Form 1041) and may not be passed to beneficiaries.
Let me know if you need any help.
Be sure to ask for clarification if needed.