PA Final Return for Deceased Taxpayer

Sadly, my cousin passed away this year at only 42.

 

TT says you're not allowed to file a PA final return?

 

Per his 1 and only W2, he paid all his PA state taxes and owes zero and is owed zero (no refund).

 

Can someone please confirm that means take NO action, just NO PA return and no further action?

 

Thank you!