Dad went into assisted living on State and Federal funding until he had to sell his home and spend down. When he spent all he had on his care, he was again eligible for government funding. When he died he only had a checking account into which his social security was deposited and then used for his care. He died with a $43 balance. Do I have to file a 1041 Estate form? There really was no estate. I was POA and took care of his finances. Upon death I became the executor.