Yes — someone must file a final income tax return for a person who dies during the tax year, reporting income earned through the date of death. A surviving spouse can file a joint return for the year of death; other representatives (executor, administrator, or heir) file using Form 1310 to claim any refund. The return is due by the usual April 15 deadline (or October 15 with an extension). The estate may also need to file its own return on Form 1041 if it generates income after the date of death (like rental income, dividends, or interest). Write "DECEASED," the name, and the date of death across the top of the final return. Estate tax and income tax are separate obligations.