You must file a tax return for an individual who died during the tax year if: A return is normally required; The decedent did not file prior year return(s). There is no estate tax in California.However, residents may have to pay a federal estate tax. Pingrong Xue, CPA is a full service tax, accounting and business consulting firm located in Santa Clara, CA Our San Jose tax attorney assists fiduciaries with filing income tax returns for an estate and addressing estate taxes and gift taxes. A tax accountant in Santa Clara, CA can help you find deductions, file your return, and more. If you need help with your taxes, contact one today. Secured Property Tax (ex.