The same way that you would file one while working in the US.
If you are unmarried and have no income you do not need to file. If you have a spouse that works then you must file a joint return.
You can file a basic return for free with Turbo Tax. The software can be found online and it works for all 50 states.
Who has to file a return
The individual does not file a tax return, but the estate is required to. That is the responsibility of the executor. They file on behalf of the individual and the estate.
26USC6012
Dragging the file to the Skype window works fine. The other person must then accept, to start receiving the file.
If you are being claimed as a dependent on your parents or anyone else's return then you will have to file a tax return. If not then no you don't have to file a return.
The person who is designated as the Administrator or Executor of his estate is the one who has the right to file this return and to negotiate any refund check if one is due. The return must be filed and the type of return is a Decedents Return. Only the person authorized in the will and by the local Probate or Magistrate Court is able to take care of these matters.
When a person does not file their income tax return every year, there will be a penalty. An income tax shows the amount of how much the person has earned for the year.
One person files one tax return for whatever income and expenses that person may have, whether relating to a business or a home. However, if you business is incorporated, then it has to file corporate income tax as well.
If SSI is the only income that you and your spouse, if married, receive then you will not be required to file an income tax return for the Federal Government.
Each state has its own rules as to who has to file a return.