YOU will just file an amended return, as you would any other tie you need to go back and file
There is, however, a statute of limitations on filing an amended return for refund purposes (Three years)
Here's the IRS guidance for filing a return for a decedent: http://www.irs.gov/publications/p559/ar02.html
You should follow the same rules for filing a regular return for a deceased person
When does the three years run from? Date of death or calendar year?
Due date or return I think let me get that
Taxpayers have until the later of three years from the date of the original deadline of the tax return or two years from the date the tax was actually paid to claim a refund of overpaid taxes from the IRS.
For example, your 2013 tax return is due on April 15th, 2014. Add three years to this filing deadline, and you have until April 15th, 2017, to file your 2013 tax return and still get a tax refund. If you file your 2013 return after April 15th, 2017, then your refund expires
Thanks for the help.