returns for estates, deceased, etc.?

My MIL died last July. Do we have to file a return for her and the estate, one for both, or something else? Her major assets were three bank accounts held jointly with her and her children. The income was never more than a few dollars, but always went on her return. I suppose after her death they go on the child's? Aside from the bank accounts there are no income producing assets, so does the estate have to file? She always filed a return, but I suspect she didn't have to. Should we file a final return for her even it is not otherwise necessary?

Appreciate the help.

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