Form 1310

IRS allows the e- filing of decedent returns through Form 1310 which can be filled by the surviving partner, or the person who has been assigned the rights through the will, or the court can employ a person (an executor) to represent the case who will have to sign the documents and validate the statement of earnings before paying tax and other finance income details. 

One has to fill in the Federal Section and Miscellaneous Forms to go to the claim section. If both the taxpayer and the spouse have passed away, the IRS allows e-file where the executor will have to print the supporting documents, earnings before tax and other details to claim.