As an estate administrator, executor, or personal representative of a deceased person, you may need to request information from the IRS, which would include a tax return, which would have the deceased person's adjusted gross income for a given tax year.
The best resource for this is the IRS. Go here: https://www.irs.gov/individuals/request-deceased-persons-information.
You may need to seek qualified legal counsel in this matter, especially if you need to get a Letters of Testamentary issued by the probate court.
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