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After you file
So sorry to hear of your father's passing.
A tax refund is part of your father's estate. It doesn't count as income for the estate, since it represents after-tax money. If you were the beneficiary of his estate, then this money is tax-free to you, and you do not need to report it.
This article explains more about dealing with a death in the family.
‎June 4, 2019
8:58 PM