File as a personal representative. A personal representative is an executor, administrator, or anyone else in charge of the decedent's property. The personal representative is responsible for filing any final individual income tax return(s) and the estate tax return of the decedent when due.
If there's no appointed personal representative and there's no surviving spouse, the person in charge of the decedent's property must file and sign the return as "personal representative."
See: Topic No. 356 Decedents
If there is no estate, you can file a Form 1310 to receive a refund, if any.
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