I don't know why people don't reference IRS publications when answering questions here. It would help when there is contradictory responses.
The IRS has ALL the answers.
Read PUB 559. When and Where to file. It states,
"Generally, you must file the final income tax
return of the decedent with the Internal Revenue Service Center for the place where you live.
A tax return for a decedent can be electronically
filed. A personal representative also may obtain
an income tax filing extension on behalf of a decedent. " Pg 4 of IRS Pub 559
https://www.irs.gov/pub/irs-pdf/p559.pdf
