Where To File Form 1040

Question: Do I have to fill out a 1040 form for a deceased taxpayer?
My mom died in December. She was 75, had social security and pension income. I've figured out the 1040 so far...it looks like she (we) would owe $91 to federal taxes. Do we need to file taxes for a deceased taxpayer? And from where would the $91 come from? And if we didn't file...anyone think the IRS would figure it out...and who would or could they come after?
Answer: there is a special form to use for a desesed person, I dont remember what it is but thinking schedule K. Anywat make sure you do the form or irs will never leave you alone.
IRS still ramping up for itemized filings
Late changes to the tax law mean some tax returns won’t be processed until February.
IRS Fraud: There Is No Law That Requires You To File A 1040!