Does a widow with Taxable Income under the required filing amount need to file a final return because of spouse passing?

[bob_blessing]

My mother-in-law was widowed in 2017.  Her Taxable Income, including the income of her husband for 2017, as well as their joint income for recent prior years was not sufficient to require them filing a return.  Will she need to file one for 2017 to document his death with the IRS?

[Coleen3 · Accepted solution]

No, if she/they are under the filing requirement, there is no need to file. Social Security Administration is in contact with the IRS and they will be advised.