An individual whose only income is from carrying on a business as a sole proprietor dies on December$29,2023.$ This$$ individual's $2023$ income tax return must be filed by June$15,2024.$

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Part $1$

A$.$

$$True$,$ because the individual died after October of the year in which an income tax return has to be filed and the normal filing due date of June$15,2024,$ for that same$$ year, the individual has until the later of the filing due date of June$15,2024,$ and three months after the date of$$ death, which would be March$29,2024.$ As a$$ result, the return has to be filed by June$15,2024.$

B$.$

$$False$,$ because the individual died after October of the year in which an income tax return has to be filed and the normal filing due date of June$15,2024,$ for that same$$ year, the individual has until the later of the filing due date of June$15,2024,$ and six months after the date of$$ death, which would be June$29,2024.$ As a$$ result, the return has to be filed by June$29,2024.$

C$.$

$$False$,$ after the death of an$$ individual, no income tax return is required to be filed.

D$.$

$$True$,$ because the individual died after October of the year in which an income tax return has to be filed and the normal filing due date of June$15,2024,$ for that same$$ year, the individual has until the sooner of the filing due date of June$15,2024,$ and six months after the date of$$ death, which would be June$29,2024.$ As a$$ result, the return has to be filed by June$15,2024.$