Does a deceased person have to have taxes filed even if they are not required to file a return?

[Carl]

Either the estate or someone on their behalf (usually a sibling) will file a tax return for a deceased person, only if they had taxable income in 2015. In the case of an estate, the estate is required to file a return every year until said estate it dissolved.

[LinaJ2018 · Accepted solution]

According to IRS, you must file a final return for a decedent if both of the following are true :

1.  You are the surviving spouse, executor, administrator or legal representative.

2.  The decedent met the filing requirements at the date of death.

For filing the form 1040, if the deceased person was not required to file ( not meeting any of the filing requirements) when alive, he or she is not required to file a return upon death. 

Please also see attached for reference.