How many returns necessary for deceased person?

[emina]

Hello, thanks for joining us today! 

IRS says: 

In general, file and prepare the final individual income tax return of a deceased person the same way you would if the person were alive. Report all income up to the date of death and claim all eligible credits and deductions.

If the deceased had not filed individual income tax returns for the years prior to the year of their death, you may have to file.

It's your responsibility to pay any balance due and to submit a claim if there's a refund.

Resource: https://www.irs.gov/individuals/file-the-final-income-tax-returns-of-a-deceased-person

Also: if a taxpayer passed away in February of 2023, a return for the taxpayer would have to be filed by April 15, 2023, for tax year 2022 and by April 15, 2024, for the 2023 tax year (covering January and February of 2023).