In general, file and prepare the final individual return of a deceased person the same way you would a person who is alive. Report all income up to the date of death and claim all eligible credits and deductions.
If the deceased had not filed individual tax returns for the years prior to the year of their death, you may have to file. The best way to determine this is to file Form 56, Notice Concerning Fiduciary Relationship with the IRS. You will be able to determine what tax returns were filed in previous years.
It is your responsibility to pay any balance due and to submit a claim for refund if there is a refund by submitting Form 1310, Statement of a Person Claiming Refund Due a Deceased Taxpayer.
I have included links with more information:
https://www.irs.gov/newsroom/how-to-file-a-final-tax-return-for-someone-who-has-passed-away
https://www.irs.gov/taxtopics/tc356
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