File final tax return for deceased family member

[Nate402]

My mother passed away in July 2024. Her and I have lived in Massachusetts our entire lives. Her estate was worth well under $2M, so I filed her death certificate and 65C tax form. She has not filed taxes in a long time as her only income has been social security and a very small amount of interest from bank accounts for many years. She had no retirement accounts. So, she hardly had any income other than social security. She set up a life estate 20+ years ago and left the house to me through the life estate.

Do I need to file a federal and/or a Massachusetts state tax return for the last year of her life now that she is deceased? As long as she is under the income limits for federal and Massachusetts state, then is there any reason to file taxes for her? Thank you.

[DavidD66 · Accepted solution]

No, you do not need to file a final tax return for your mother if her only income was Social Security and a small amount of interest.  If she had any tax withheld, you would want to file a return to receive a refund.