If someone passes and hasn't filed the tax return for the final year or part-year that they were alive (or previous years) then the IRS requires that the executor of the estate file those tax returns. There is no need to wait for the estate to be established in order to file those returns.
Keep in mind, however, that if your deceased parent dies without a spouse and has a refund the return probably has to be mailed in with a copy of the documents appointing an executor. And you will likely receive a check for the estate.
@jamestwilliams
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