@3c5e380e0950 - basically, in the year of death, the requirement to file are the same rules as if they were alive. The only difference is that the administrator of the estate is signing for the return and if there is a refund due, the IRS has another form required (along with the need to submit the death certificate to prove it).
if this person was a dependent of someone else, then that someone else can still claim the deceased individual for that year of death. Again, the rules for claiming a dependent in the year of death are the same as if they were alive that year.
