I suggest that you read IRS Pub 559 (Survivors, Executors, and Administrators) for guidance.https://www.irs.gov/pub/irs-pdf/p559.pdf
How to efile for a person who is deceasedhttps://ttlc.intuit.com/questions/1899441-can-i-e-file-a-tax-return-for-someone-who-is-deceased You might need form 1310 to claim a refund for a deceased taxpayerhttps://ttlc.intuit.com/questions/1899320-form-1310-statement-of-person-claiming-refund-due-a-deceas...
