A

Accelerated death benefits, Accelerated Death Benefits, Accelerated death benefits.

Archer MSA, Archer MSA, Archer MSA.

Astronauts, Reminders

Tax forgiveness, Astronauts

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, Reminders

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 a Decedent

Deductions:

Estate tax, Estate Tax Deduction

In respect of decedent, Deductions in Respect of a 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 a 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.

Funeral expenses, Funeral expenses.

G

Gift, property, Gifts, Insurance, and Inheritances

I

Identification number, application, Identification number.

Income in respect of decedent, Income in Respect of a 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

J

Joint return:

Revoked by personal representative, Personal representative may revoke joint return election.

Who can file, Joint Return

L

Losses:

Deduction on final return, Deduction for Losses

Estate's tax return, Losses

M

Military or terrorist actions:

Claim for credit or refund, Claim for Credit or Refund

Defined, Military or terrorist action defined.

Tax forgiveness, Tax Forgiveness for Armed Forces Members, Victims of Terrorism, and Astronauts

N

Notice of fiduciary relationship:

Form 56, Notice of fiduciary relationship.

Termination, Termination notice.

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.

R

Refund:

File for decedent, Refund

Military or terrorist action deaths, Claim for Credit or Refund

Release from liability, Request for discharge from personal liability for tax.

Return:

Decedent's final, Final Return for Decedent

Estate's income tax, Income Tax Return of an Estate— Form 1041

Information, Information Returns

Roth IRA, Roth IRAs.

S

Separate shares rule, Separate shares rule.

Suggestions, Comments and suggestions.

Survivors:

Income, Other Items of Income

Tax benefits, Tax Benefits for Survivors

T

Tax:

Alternative minimum

Estate, Alternative minimum tax (AMT).

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

Terrorist action, tax relief, Tax Forgiveness for Armed Forces Members, Victims of Terrorism, and Astronauts

Terrorist victim, Reminders

V

Valuation method:

Inherited property, Basis of Inherited Property

Special-use, Special-use valuation.

Victims of terrorist attacks, Reminders

W

Widows and widowers, tax benefits, Qualifying widows and widowers.