Do you have to file tax return for deceased if only received disability income?

[its_just_me]

The executor is going to file the tax return in 2009 because the person died in 2008. However, the deceased only received disability income... and they gave a gift of $25,000. They also owned real estate that through right of survivorship went to the executor... is it necessary to file a tax return and will the executor have to pay taxes on the gift that was given if the executor was the recipient of the gift? especially where the deceased had only disability income?

[v_b]

The executor is responsible for filing the gift tax return.  If the decedent had given away less than $1000,000 of taxable gifts in their life time, no biggie.  The only issue is if the item wasn't cash.

What kind of disability income?  Some disability income is taxable and if the amount exceeds the filing requirement, a tax return needs to be done.