Hi AF414,
You will need to know all the associated income the deceased earned during the tax year as well as assess all their remaining assets at fair market value at the time of their passing.
The following link from the IRS provide Frequently Asked Questions that allow you know immediately what any requirement may be, based on the facts regarding the deceased.
https://www.irs.gov/businesses/small-businesses-self-employed/frequently-asked-questions-on-estate-t...
https://www.irs.gov/individuals/file-an-estate-tax-income-tax-return
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