Let’s make sure we’re on the same page, meaning referring to the same type of taxes. 1. Taxes on the person’s inheritance; 2. The Decedent’s final income taxes (or prior year unpaid taxes), or 3. Estate and Gift taxes.
First, there are no taxes on money you inherit. There are a few exceptions, especially when it comes to IRA’s, and a few other items. But generally speaking, any money which someone inherits is not taxable income
Second, as Executor, you’re responsible for making sure the decedent’s final income tax returns are filed. As Executor, you sign the tax returns. So make sure they’re done correctly, and pay any taxes due from the decedent’s estate.