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Publication 559, Survivors, Executors, and Administrators

• Important Changes
• Important Reminders
• Personal Representative
  • Duties
  • Fees Received by Personal Representatives
• Final Return for Decedent
  • Filing Requirements
    • Refund
    • Nonresident Alien
    • Joint Return
  • Income To Include
    • Under the Cash Method
    • Under an Accrual Method
    • Partnership Income
    • S Corporation Income
    • Self-Employment Income
    • Community Income
    • Interest and Dividend Income (Forms 1099)
    • Archer MSA
    • Coverdell Education Savings Account (ESA)
    • Accelerated Death Benefits
  • Exemptions and Deductions
    • Exemptions
    • Standard Deduction
    • Medical Expenses
    • Deduction for Losses
  • Credits, Other Taxes, and Payments
    • Credits
    • Other Taxes
    • Payments of Tax
  • Name, Address, and Signature
  • When and Where To File
  • Tax Forgiveness for Deaths Due to Military or Terrorist Actions
    • Combat Zone
    • Military or Terrorist Actions
    • Claim for Credit or Refund
  • Filing Reminders
• Other Tax Information
  • Tax Benefits for Survivors
  • Income in Respect of the Decedent
    • How To Report
    • Specific Types of Income in Respect of a Decedent
  • Deductions in Respect of the Decedent
  • Estate Tax Deduction
    • Computation
  • Gifts, Insurance, and Inheritances
    • Insurance
    • Basis of Inherited Property
  • Other Items of Income
• Income Tax Return of an Estate - Form 1041
  • Filing Requirements
    • Schedule K-1 (Form 1041)
    • Amended Return
    • Information Returns
    • Two or More Personal Representatives
    • Copy of the Will
  • Income To Include
  • Exemption and Deductions
    • Exemption Deduction
    • Contributions
    • Losses
    • Administration Expenses
    • Depreciation and Depletion
    • Distributions Deduction
    • Funeral and Medical Expenses
  • Credits, Tax, and Payments
    • Credits
    • Tax
    • Payments
  • Name, Address, and Signature
  • When and Where To File
• Distributions to Beneficiaries From an Estate
  • Income That Must Be Distributed Currently
  • Other Amounts Distributed
  • Discharge of a Legal Obligation
  • Character of Distributions
  • How and When To Report
  • Bequest
  • Termination of Estate
    • Period of Administration
    • Transfer of Unused Deductions to Beneficiaries
    • Transfer of Credit for Estimated Tax Payments
• Form 706
• Comprehensive Example
  • Final Return for Decedent
  • Income Tax Return of an Estate - Form 1041
• How To Get Tax Help

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Index

[ Click for Table of Contents ]

A

• Accelerated death benefits
• Accelerated death benefits
• Archer MSA
• Archer MSA

B

• Basis, Joint interest property
• Basis, Qualified joint interest
• Beneficiary, Character of distributions
• Beneficiary, Excess deductions
• Beneficiary, Income received
• Beneficiary, Liability, estate
• Beneficiary, Nonresident alien
• Beneficiary, Reporting distributions
• Beneficiary, Successor
• Beneficiary, Treatment of distributions
• Beneficiary, Unused loss carryovers
• Bequest, Defined

C

• Claim, credit or refund
• Combat zone
• Credit, Child tax
• Credit, Earned income
• Credit, Elderly or disabled
• Credit, General business

D

• Deductions, Standard
• Distributions, Character
• Distributions, Deduction
• Distributions, Limit on deduction
• Distributions, Not treated as bequests
• Distributions, Property, in kind

E

• Education savings account, Coverdell
• Education savings account, Coverdell
• Estate, Insolvent
• Estate, Nonresident alien
• Estate, Period of administration
• Estate, Tax deduction
• Estate, Termination
• Estate, Transfer of unused deductions
• Estimated tax
• Estimated tax
• Example, Comprehensive
• Example, Decedent
• Example, Estate
• Exemption, Estate
• Exemption, Final return for decedent
• Expenses, Accrued
• Expenses, Administration
• Expenses, Deductions in respect of decedent
• Expenses, Funeral
• Expenses, Medical
• Expenses, Medical
• Extension to file Form 1041

F

• Filing requirements, Decedent
• Final return for decedent, Credits
• Final return for decedent, Exemption and deductions
• Final return for decedent, Income to include
• Final return for decedent, Name, address, and signature
• Final return for decedent, Other taxes
• Final return for decedent, Payments
• Final return for decedent, When and where to file
• Form, 1040NR
• Form, 1040NR
• Form, 1041
• Form, 1042
• Form, 4810
• Form, 56
• Form, 6251
• Form, 706
• Form, SS-4
• Funeral expenses

I

• Income in respect of decedent
• Income in respect of decedent
• Income tax return of an estate, Credits, tax, and payments
• Income tax return of an estate, Exemption and deductions
• Income tax return of an estate, Filing requirements
• Income tax return of an estate, Income to include
• Income tax return of an estate, Name, address, and signature
• Income tax return of an estate, When and where to file
• Income, Community
• Income, Distributable net income
• Income, Distributed currently
• Income, Interest and dividend
• Income, Partnership, final return
• Income, S corporation
• Income, Self-employment
• Inherited IRAs
• Inherited property
• Installment obligations
• Installment obligations
• Insurance

J

• Joint return, Revoked by personal representative
• Joint return, Who can file

L

• Losses, Deduction on final return
• Losses, Estate

M

• Military or terrorist actions, Defined

N

• Notice of fiduciary relationship, Termination

P

• Partnership income
• Penalty, Information returns
• Penalty, Substantial valuation misstatement
• Personal representative, Defined
• Personal representative, Duties
• Personal representative, Fees received
• Personal representative, Penalty
• Personal representative, Penalty
• Personal representative, Two or more
• Prompt assessment, request
• Public safety officers, death benefits

R

• Refund, File for decedent
• Release from liability
• Return, Decedent
• Return, Information
• Roth IRA

S

• Separate shares rule
• Suggestions
• Survivors, Tax benefits

T

• Tax, Alternative minimum, estate
• Tax, Alternative minimum, individuals
• Tax, Refund of income (claim)
• Tax, Self-employment
• Taxpayer Advocate
• Terrorist action, tax relief
• TTY/TDD information

V

• Valuation method, Inherited property
• Valuation method, Special-use
• Victims of terrorist attacks

W

• Widows and widowers, tax benefits

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