Legal Question in Wills and Trusts in New York

It's unlikely the IRS or New York is expecting a tax return from someone who never filed before anyway. But, main point is that if you are the Executor than it's your responsibility to get done what legally needs to get done. Don't put yourself at risk legally.

Good luck.

Before the normal due date of the tax year involved if a return is due. If no return is due the death should be reported to both.