If an individual dies before filing their previous year's tax return, which returns must the personal representative file?

When an individual passes away before filing their previous year's tax return, the responsibility of filing shifts to the personal representative of the deceased's estate. The personal representative must file both the tax return for the previous year, which is necessary to settle the deceased's affairs during their lifetime, and the current year’s return, if applicable, reflecting any income earned until the date of death.

Filing both returns is essential because the previous year's return is needed to accurately assess any tax responsibilities for the period leading up to the individual's death. The current year’s return is equally important, as it accounts for any income or financial transactions that occurred from the start of the current year until the date of death. Therefore, both returns must be filed separately to fulfill the tax obligations for each respective year.

This process helps ensure that all income is reported correctly and that any tax liabilities, refunds, or credits are addressed by the estate. This is why filing these returns separately, as indicated in the correct answer, is necessary to comply with tax regulations and to manage the estate's affairs appropriately.