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 the decedent actually received, that were credited to his account, or were made available to him without restriction before death. Only the expenses the decedent paid before death should be deducted. However, if you are a surviving spouse filing a joint return, or a court appointed or certified personal representative, you do not need to file Form 1310. Court appointed or certified personal representatives must attach a copy of the certificate showing the appointment to the return. If a personal representative has been appointed, that person must sign the return.