The Personal Representative of his estate is supposed to file.

Since he is dead, he doesn't have to file ----------------- but the person handling the estate kinda needs to take care of that kind of stuff.

If I didn't take that sip of Coke you wouldn't have beat me to the punch @sjrcpa  😀

Does the person administering his estate have to file a final return?  Yes.

Does the tax have to be paid?  That depends on whether there are any assets, and any claims that have priority over taxes.  

Yes. If they worked or had a business running for that year, that return must be filed and marked that the client has passed. 

The personal representative of the estate, such as an executor or administrator, is responsible for filing the final return. If there is a surviving spouse and no personal representative has been appointed, the surviving spouse may file a joint return for the year of death.

"If they worked or had a business running for that year, that return must be filed"

That is not the criteria for filing. Gross Income level is the criteria

"If there is a surviving spouse and no personal representative has been appointed, the surviving spouse may file a joint return for the year of death."

In some cases the worst thing for the surviving spouse to do is file a joint return, especially in cases like this where there is a balance due.  Make sure your malpractice insurance is paid before assisting with such a mistake.  But if a surviving spouse comes to you after someone else helped file a joint return, remember that the personal representative has a year to correct the error.  

E-filing doesn't work from purgatory, but it might from the hot place.

Otherwise, it's paper-filing for you.

@Accountant-Man  I thought e-filing for a decedent is only difficult when there is a refund?

Seems it is always difficult for me unless it is a joint return with a surviving spouse who is alive at the time of filing.

But I might be special.