Combat zone. Special rules apply if a member of the Armed Forces of the United States dies while in active service in a combat zone or
from wounds, disease, or
injury incurred in a combat zone. See Tax Forgiveness for Armed Forces Members, Victims of Terrorism, and Astronauts, later. For other tax
information for members of the Armed Forces, see Publication 3, Armed Forces' Tax Guide.
Benefits for public safety officers' survivors. A survivor annuity received by the spouse, former spouse, or child of a public safety officer killed in the line of duty generally
will be excluded
from the recipient's income regardless of the date of the officer's death. For more information, see Public safety officers, later.
Rollovers by surviving spouses. An employee's surviving spouse who receives an eligible rollover distribution may roll it over into an eligible retirement
plan, including an IRA,
a qualified plan, a section 403(b) annuity, or a section 457 plan.
Estate tax return. Generally, if the decedent died during 2004, an estate tax return (Form 706) must be filed if the gross estate is more than
$1,500,000.
Estate tax repeal. The estate tax is repealed for decedents dying after 2009.
Specified terrorist victim. The Victims of Terrorism Tax Relief Act of 2001 (the Act) is explained in Publication 3920, Tax Relief for Victims of Terrorist
Attacks. Under the
Act, the federal income tax liability of those killed in the following attacks (specified terrorist victim) is forgiven for
certain tax years.
-
The April 19, 1995, terrorist attack on the Alfred P. Murrah Federal Building (Oklahoma City).
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The September 11, 2001, terrorist attacks.
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The terrorist attacks involving anthrax occurring after September 10, 2001, and before January 1, 2002.
The Act also exempts from federal income tax the following types of income.
-
Qualified disaster relief payments made after September 10, 2001, to cover personal, family, living, or funeral expenses incurred
because of
a terrorist attack.
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Certain disability payments received in tax years ending after September 10, 2001, for injuries sustained in a terrorist attack.
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Certain death benefits paid by an employer to the survivor of an employee because the employee died as a result of a terrorist
attack.
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Payments from the September 11th Victim Compensation Fund of 2001.
The Act also reduces the estate tax of individuals who die as a result of a terrorist attack. See Publication 3920 for more
information.
Astronauts.
The income tax relief, the exclusion of death payments, and the estate tax reduction available under the Victims of
Terrorism Tax Relief Act of 2001 (discussed above) also applies to astronauts dying in the line of duty after December 31,
2002. See Tax
Forgiveness for Armed Forces Members, Victims of Terrorism, and Astronauts, later.
Consistent treatment of estate and trust items. Beneficiaries must generally treat estate items the same way on their individual returns as they are treated on the estate's
return.
Individual taxpayer identification number (ITIN). The IRS will issue an ITIN to a nonresident or resident alien who does not have and is not eligible to get a social security
number (SSN). To apply
for an ITIN, file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS. It usually takes
4 to 6 weeks to get an ITIN.
An ITIN is for tax use only. It does not entitle the holder to social security benefits or change the holder's employment
or immigration status
under U.S. law.
Photographs of missing children. The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Photographs of
missing children
selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children
home by looking at the
photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.
This publication is designed to help those in charge of the property (estate) of an individual who has died (decedent). It
shows them how to
complete and file federal income tax returns and points out their responsibility to pay any taxes due.
A comprehensive example, using tax forms, is included near the end of this publication. Also included at the end of this publication
are the
following items.
-
A checklist of the forms you may need and their due dates.
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A worksheet to reconcile amounts reported in the decedent's name on information Forms W-2, 1099-INT, 1099-DIV, etc. The worksheet
will help
you correctly determine the income to report on the decedent's final return and on the return for either the estate or a beneficiary.
Comments and suggestions.
We welcome your comments about this publication and your suggestions for future editions.
You can email us at
*[email protected].
Please put “
Publications Comment” on the subject line.
You can write to us at the following address:
Internal Revenue Service
Tax Products Coordinating Committee
SE:W:CAR:MP:T:T
1111 Constitution Ave. NW, IR-6406
Washington, DC 20224
We respond to many letters by telephone. Therefore, it would be helpful if you would include your daytime phone number,
including the area code, in
your correspondence.
