deceased parent was tax exempt, do I have to file a final tax return (1040) ? an estate tax return (1041)?

I am the administrator of my deceased mother's estate in Maryland, for the past several years, she has been tax exempt and not filed taxes (she was surviving spouse of 100% disabled veteran, she was disabled, her income didn't meet threshold for filing, etc.). Do i have to file a final tax return for her? i received a 1099-r, but the money doesn't exceed the amount required to file in my state. Am I required to file an estate tax return using an EIN number? If so, is it required for federal and state?

Public Comments

1. An income tax return is not required. A Form 1041 return may be required if there is income after death from assets in the probate estate. If so, then an EIN would be needed. each state has there own rules, so I can't speak to that other than to say if it is required for federal, it is likely required for state if that state has an income tax.
2. If your mom was below the filing requirement, there won't be a final 1040. If the estate had less than $600 in income, no 1041. (The 575B letter when you get the EIN is very misleading.) The state may have similar threshholds.