My mother died in 2023 and filed 2023 taxes. in 2024 accounts still in her name. Do I file the accounts on my taxes or file for her again even though she is deceased?

You can't file a tax return for a person who is deceased.  You can file a return for their estate if it earned more than $600.

If you are the sole heir you can enter these on your personal tax return as received in respect of a decedent.  As long as it is not significant then there will not be much to worry about.  But get those accounts switched over to your name before next year!

@scwagner5