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IRS.gov Website
Instructions for Form 1040
taxmap/instr/i1040gi-036.htm#en_us_publink24811vd0e97683

Death of a Taxpayer(p92)

rule
If a taxpayer died before filing a return for 2015, the taxpayer's spouse or personal representative may have to file and sign a return for that taxpayer. A personal representative can be an executor, administrator, or anyone who is in charge of the deceased taxpayer's property. If the deceased taxpayer didn't have to file a return but had tax withheld, a return must be filed to get a refund. The person who files the return must enter Deceased, the deceased taxpayer's name, and the date of death across the top of the return. If this information isn't provided, it may delay the processing of the return.
If your spouse died in 2015 and you didn't remarry in 2015, or if your spouse died in 2016 before filing a return for 2015, you can file a joint return. A joint return should show your spouse's 2015 income before death and your income for all of 2015. Enter Filing as surviving spouse in the area where you sign the return. If someone else is the personal representative, he or she must also sign.
The surviving spouse or personal representative should promptly notify all payers of income, including financial institutions, of the taxpayer's death. This will ensure the proper reporting of income earned by the taxpayer's estate or heirs. A deceased taxpayer's social security number shouldn't be used for tax years after the year of death, except for estate tax return purposes.
taxmap/instr/i1040gi-036.htm#en_us_publink24811vd0e97714

Claiming a Refund for a Deceased Taxpayer(p92)

rule
If you are filing a joint return as a surviving spouse, you only need to file the tax return to claim the refund. If you are a court-appointed representative, file the return and include a copy of the certificate that shows your appointment. All other filers requesting the deceased taxpayer's refund must file the return and attach Form 1310.
For more details, use Tax Topic 356 or see Pub. 559.