| Publication 559 |
2003 Tax Year |
Index
This is archived information that pertains only to the 2003 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.
B
- Basis:
-
- Inherited property, Basis of Inherited Property
- Joint interest property, Joint interest.
- Qualified joint interest, Qualified joint interest.
- Beneficiary:
-
- Basis of property, Basis of Inherited Property
- Character of distributions, Character of Distributions
- Excess deductions, Excess deductions.
- Income received, Other Items of Income
- Liability, estate's income tax, Liability of the beneficiary.
- Nonresident alien, Nonresident alien beneficiary.
- Reporting distributions, How and When To Report
- Successor, Successor beneficiary.
- Treatment of distributions, Distributions
to Beneficiaries
From an Estate
- Unused loss carryovers, Unused loss carryovers.
- Bequest:
-
- Defined, Bequest
- Property received, Gifts, Insurance,
and Inheritances
C
- Claim, credit or refund, Claim for Credit or Refund
- Combat zone, Important Changes
- Comments, Comments and suggestions.
- Coverdell education savings account (ESA), Coverdell Education Savings Account (ESA), Coverdell education savings account (ESA).
- Credit:
-
- Child tax, Child tax credit.
- Earned income, Earned income credit.
- Elderly or disabled, Credit for the elderly or the disabled.
- Final return for decedent, Credits
- General business, General business tax credit.
D
- Death benefits:
-
- Accelerated, Accelerated Death Benefits, Accelerated death benefits.
- Public safety officers, Death benefits.
- Decedent:
-
- Final return, Final Return
for Decedent
- Income in respect of, Income in Respect
of the Decedent
- Deductions:
-
- Estate tax, Estate Tax Deduction
- In respect of decedent, Deductions in Respect
of the Decedent
- Medical expenses, Medical Expenses
- Standard, Standard Deduction
- Distributable net income, Distributable net income.
- Distributions:
-
- Character, Character of amounts distributed.
- Deduction, Distributions Deduction
- Limit on deduction, Limit on deduction for distributions.
- Not treated as bequests, Distributions not treated as bequests.
- Property, in kind, Property distributed in kind.
E
- Education savings account, Coverdell, Coverdell Education Savings Account (ESA), Coverdell education savings account (ESA).
- Estate tax deduction, Estate Tax Deduction
- Estate:
-
- Income tax return, Income Tax Return
of an Estate—
Form 1041
- Insolvent, Insolvent estate.
- Nonresident alien, Estate of a nonresident alien.
- Period of administration, Period of Administration
- Tax deduction, Estate Tax Deduction
- Termination, Termination of Estate
- Transfer of unused deductions, Transfer of Unused
Deductions to Beneficiaries
- Estimated tax, Estimated tax., Transfer of Credit for
Estimated Tax Payments
- Example:
-
- Comprehensive, Comprehensive Example
- Decedent's final return, Final Return
for Decedent
- Estate's tax return, Income Tax Return
of an Estate—Form 1041
- Exemption:
-
- Estate's tax return, Exemption Deduction
- Final return for decedent, Exemptions
- Expenses:
-
- Accrued, Accrued expenses.
- Administration, Administration Expenses
- Deductions in respect of decedent, Deductions in Respect
of the Decedent
- Funeral, Funeral and Medical Expenses
- Medical, Medical Expenses, Medical and dental expenses of a decedent.
- Extension to file Form 1041, Extension of time to file.
F
- Fiduciary relationship, Notice of fiduciary relationship.
- Filing requirements:
-
- Decedent's final return, Filing Requirements
- Estate's tax return, Filing Requirements
- Final return for decedent:
-
- Credits, Credits
- Exemption and deductions, Exemptions
and Deductions
- Filing requirements, Filing Requirements
- Income to include, Income To Include
- Joint return, Joint Return
- Name, address, and signature, Name, Address,
and Signature
- Other taxes, Other Taxes
- Payments, Payments of Tax
- When and where to file, When and Where To File
- Who must file, Final Return
for Decedent
- Form:
-
- 1040NR, Nonresident Alien, Filing Requirements
- 1041, Income Tax Return
of an Estate—
Form 1041
- 1042, Nonresident alien beneficiary.
- 1310, Form 1310.
- 4810, Form 4810.
- 56, Notice of fiduciary relationship.
- 6251, Form 6251.
- 706, Form 706
- SS–4, Identification number.
- Free tax services, How To Get Tax Help
- Funeral expenses, Funeral expenses.
I
- Identification number, application, Identification number.
- Income in respect of decedent, Income in Respect
of the Decedent, Inherited IRAs.
- Income tax return of an estate:
-
- Credits, tax, and payments, Credits, Tax,
and Payments
- Exemption and deductions, Exemption
and Deductions
- Filing requirements, Filing Requirements
- Income to include, Income To Include
- Name, address, and signature, Name, Address,
and Signature
- When and where to file, When and Where To File
- Income:
-
- Community, Community Income
- Distributable net income, Distributable net income.
- Distributed currently, Income That Must Be
Distributed Currently
- Interest and dividend, Interest and Dividend Income
(Forms 1099)
- Partnership, final return, Partnership Income
- S corporation, S Corporation Income
- Self-employment, Self-Employment Income
- Inherited IRAs, Inherited IRAs.
- Inherited property, Gifts, Insurance,
and Inheritances
- Installment obligations, Installment obligations., Installment obligations.
- Insurance, Insurance
P
- Partnership income, Partnership Income, Partnership income.
- Penalty:
-
- Information returns, Penalty.
- Substantial valuation misstatement, Substantial valuation misstatement.
- Personal representative:
-
- Defined, Personal Representative
- Duties, Duties
- Fees received, Fees Received by
Personal Representatives
- Penalty, Penalty., Penalty.
- Two or more, Two or More
Personal Representatives
- Prompt assessment, request, Request for prompt assessment (charge) of tax.
- Public safety officers, death benefits, Death benefits.
- Publications (see Tax help)
T
- Tax help, How To Get Tax Help
- Tax:
-
- Alternative minimum, estate, Alternative minimum tax (AMT).
- Alternative minimum, individuals, Alternative minimum tax (AMT).
- Benefits, survivors, Tax Benefits for Survivors
- Estimated, estate, Estimated tax., Transfer of Credit for
Estimated Tax Payments
- Payments, final return, Payments of Tax
- Refund of income (claim), Form 1310.
- Self-employment, Self-employment tax.
- Transfer of credit, Transfer of Credit for
Estimated Tax Payments
- Taxpayer Advocate, Contacting your Taxpayer Advocate.
- Terrorist action, tax relief, Tax Forgiveness for
Deaths Due to Military
or Terrorist Actions
- Terrorist victim, Important Reminders
- TTY/TDD information, How To Get Tax Help
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