Medical savings accounts (MSAs).
The treatment of a medical savings account (MSA), including a Medicare+Choice MSA, at the death of the account holder depends on who acquires the interest in the account. For details, see the discussions of MSAs under How To Report Certain Income and Income in Respect of the Decedent, later.

Consistent treatment of estate items.
Beneficiaries must generally treat estate items the same way on their individual returns as they are treated on the estate’s return. For more information, see How and When To Report under Distributions to Beneficiaries From an Estate in Publication 559, Survivors, Executors, and Administrators.

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