Who is responsible for filling a deceased persons personal income taxes? The spouse or the executor of the estate? Only information I can find says spouse OR personal representative...

My wife is the executor of her late father's estate. His wife (only married 3 months at time of death) would only file the Federal and resident state (WV), and refuses to file the state for the time he lived in another state (VA) last year. He lived with her in WV for three months prior to his death.


Thanks

In general, the executor is responsible for carrying out the affairs of the estate

Since there is an executor, the executor is decedent's administrator or personal representative of the estate to distribute properties as the decedent has directed.
The duties of personal representative are to collect all the decedent's assets, pay the creditors, and distribute the remaining assets to the heirs or other beneficiaries.

The personal representative must file any income tax return and the estate tax return (if needed).
Read IRS Publication 559.

Your wife should take the help of a tax professional. All these expenses will come from the estate.