A personal representative or trustee applying to a court having jurisdiction for a discharge of his or her trust and a final settlement of his or her accounts, before the application is granted, shall file all of the following with the department: 1.
(1)#
Returns of income received by the decedent, any previous guardian, personal representative, or trustee, during each of the years open to assessment under s. 71.77, if the returns had not previously been filed, including a return of income for the year of death to the date of death.
(2)#
Returns of income received during the period of the personal representative’s or trustee’s administration or trust except for the final income tax year of the estate or trust.
(3)#
Sales and use tax returns and withholding returns or reports that were required to be filed, if not previously filed.