Which of the following statements is FALSE regarding a decedent?

A final tax return for a decedent must include their income and deductions up until the date of their passing.

A final tax return is never required for a decedent, regardless of their income level or whether they owe taxes.

If a decedent's gross income exceeds the filing threshold set by the IRS for that tax year, then a final tax return must be filed for a decedent.

When a person passes away, their final tax return needs to be filed for the year of their death.