The deceased will need to have their taxes filed. So if it is the "next of kin" (in this case aka mom), they will still need to a court document stating that they are the one in charge of deceased estate? I'm only asking this again because the deceased doesn't have any assets and trying to avoid having to file a small estate affidavit with the court and/or have a court appointed personal representative to be able to file personal taxes on deceased behalf. Sorry just need confirmation, as with some research we have gotten some conflicting info on this.
