See Publication 501 for more information. For more information on dependents, see Publication 501, Exemptions, Standard Deduction, and Filing Information , and Publication 929, Tax Rules for Children and Dependents . Decedents Topic 356 A personal representative is responsible for filing certain tax returns for a decedent, and the decedent's estate. The filing requirements that apply to individuals will determine if a final income tax return is required for the decedent. Whether income must be included or deductions may be taken on the final return is determined by the method of accounting used by the decedent.
Most individuals use the cash method.
Under this method, the final return should show only the items of income that the decedent actually received, or had an unqualified right to receive, before death. Only the expenses the decedent paid before death should be deducted. If the decedent used the accrual method, see Publication 559, Survivors, Executors, and Administrators . Publication 538, Accounting Periods and Methods contains more information about the cash and accrual methods. Generally, the person who is filing a return for a decedent and claiming a refund must file Form 1310 along with a copy of the death certificate.