Introduction

This chapter discusses the tax responsibilities of the person who is in charge of the property (estate) of an individual who has died (decedent). It also covers the following topics.

• Filing the decedent’s final return.
• Tax effects on survivors.

This chapter does not discuss the requirements for filing an income tax return of an estate (Form 1041). For information on Form 1041, see Income Tax Return of an Estate--Form 1041 in Publication 559. This chapter also does not discuss the requirements for filing an estate tax return (Form 706). For information, see Form 706 and its instructions.

Publication
• 559 - Survivors, Executors, and Administrators

Form (and Instructions)
• 56 - Notice Concerning Fiduciary Relationship
• 706 - United States Estate (and Generation-Skipping Transfer) Tax Return
• 1310 - Statement of Person Claiming Refund Due a Deceased Taxpayer
• 4810 - Request for Prompt Assessment Under Internal Revenue Code Section 6501(d)
• 5495 - Request for Discharge From Personal Liability Under Internal Revenue Code Section 6905

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