Once the years required to be filed or amended are identified, I will prepare those tax returns.
There are several special issues specific to the final return of a taxpayer to keep in mind:
The final 1040 should be prepared by the same person that prepares the estate and/or trust income tax returns. This is to avoid duplicating the work of allocating the income an expenses between the returns.
Income and deductions January 1 through the date of death (1099 reporting is irrelevent) is reportable on the final 1040. I require account statements in addition to tax forms.
If the decedent held EE Bonds, the fiduciary can elect to report the interest income accrued through the date of death. Whether this is beneficial depends on the financial situation of both the decedent and beneficiaries. It should always be discussed.
Medical expenses paid within 1 year of the date of death are reportable on either the decedent's final 1040 OR on Form 706. The decision to report the medical expense on the final 1040 is an election and a statement must be prepared with the return. This is typically beneficial if no form 706 is required.
This is not a comprehensive list of items unique to a decedent's final 1040. However, if your CPA does not at the very least ask you about the items listed above, I do not recommend hiring them.