Section 1163 - Returns by fiduciariesAn income tax return for:
(1) Any deceased individual shall be made and filed by an executor, administrator or other person charged with the care of the decedent's property. A joint or separate final return of a decedent shall be due when it would have been due if the decedent had not died;(2) An individual who is unable to make a return by reason of minority, or other disability, shall be made and filed by a duly authorized agent, guardian, fiduciary or other person charged with the care of the individual's person or property, other than a receiver in possession of only a part of the individual's property;(3) An estate or trust shall be made and filed by the fiduciary thereof;(4) Two or more fiduciaries acting jointly, may be made by any 1 of them.30 Del. C. 1953, § 1163; 57 Del. Laws, c. 737, § 1; 70 Del. Laws, c. 186, § 1.;