@Opus 17 wrote:
................what counts is their taxable income (line 15) after the standard deduction and other adjustments. If taxable income is zero, a tax return generally doesn't need to be filed........
Even if taxable income is zero, a return needs to be filed if the AGI exceeds the standard deduction. This could be the case if the (deceased) taxpayer itemizes (and many decedents have an enormous amount of medical expenses). The IRS has no way of knowing the itemized deduction figure unless a return is filed.
