Also: Wrapping up an estate. The final personal taxes for the deceased resulted in a state tax refund that will not be taxable (return was not itemized). If the only income to the estate in 2022 is that nontaxable 1099-G, does the estate need to file for 2022? (If yes, then I will suggest that it be donated to charity on the personal state return to avoid another year of estate taxes.)
