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File my state tax return free Publication 559 - Main Content Table of Contents Personal RepresentativeDuties Fees Received by Personal Representatives Final Income Tax Return for Decedent—Form 1040Name, Address, and Signature When and Where To File Filing Requirements Income To Include Exemptions and Deductions Credits, Other Taxes, and Payments Tax Forgiveness for Armed Forces Members, Victims of Terrorism, and Astronauts Filing Reminders Other Tax InformationTax Benefits for Survivors Income in Respect of a Decedent Deductions in Respect of a Decedent Estate Tax Deduction Gifts, Insurance, and Inheritances Other Items of Income Income Tax Return of an Estate— Form 1041Filing Requirements Income To Include Exemption and Deductions Credits, Tax, and Payments Name, Address, and Signature When and Where To File Distributions to BeneficiariesIncome 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 Estate and Gift TaxesApplicable Credit Amount Gift Tax Estate Tax Generation-Skipping Transfer Tax Comprehensive ExampleFinal Return for Decedent—Form 1040 Income Tax Return of an Estate—Form 1041 How To Get Tax HelpLow Income Taxpayer Clinics Personal Representative A personal representative of an estate is an executor, administrator, or anyone who is in charge of the decedent's property. File my state tax return free Generally, an executor (or executrix) is named in a decedent's will to administer the estate and distribute properties as the decedent has directed. File my state tax return free An administrator (or administratrix) is usually appointed by the court if no will exists, if no executor was named in the will, or if the named executor cannot or will not serve. File my state tax return free In general, an executor and an administrator perform the same duties and have the same responsibilities. File my state tax return free For estate tax purposes, if there is no executor or administrator appointed, qualified, and acting within the United States, the term “executor” includes anyone in actual or constructive possession of any property of the decedent. File my state tax return free It includes, among others, the decedent's agents and representatives; safe-deposit companies, warehouse companies, and other custodians of property in this country; brokers holding securities of the decedent as collateral; and the debtors of the decedent who are in this country. File my state tax return free Duties The primary duties of a personal representative are to collect all the decedent's assets, pay his or her creditors, and distribute the remaining assets to the heirs or other beneficiaries. File my state tax return free The personal representative also must perform the following duties. File my state tax return free Apply for an employer identification number (EIN) for the estate. File my state tax return free File all tax returns, including income, estate and gift tax returns, when due. File my state tax return free Pay the tax determined up to the date of discharge from duties. File my state tax return free Other duties of the personal representative in federal tax matters are discussed in other sections of this publication. File my state tax return free If any beneficiary is a nonresident alien, see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities, for information on the personal representative's duties as a withholding agent. File my state tax return free Penalty. File my state tax return free   There is a penalty for failure to file a tax return when due unless the failure is due to reasonable cause. File my state tax return free Reliance on an agent (attorney, accountant, etc. File my state tax return free ) is not reasonable cause for late filing. File my state tax return free It is the personal representative's duty to file the returns for the decedent and the estate when due. File my state tax return free Identification number. File my state tax return free   The first action you should take if you are the personal representative for the decedent is to apply for an EIN for the estate. File my state tax return free You should apply for this number as soon as possible because you need to enter it on returns, statements, and other documents you file concerning the estate. File my state tax return free You also must give the number to payers of interest and dividends and other payers who must file a return concerning the estate. File my state tax return free   You can get an EIN by applying online at www. File my state tax return free irs. File my state tax return free gov (click on "Apply for an EIN Online" under the Tools heading). File my state tax return free Generally, if you apply online, you will receive your EIN immediately upon completing the application. File my state tax return free You can also apply using Form SS-4, Application for Employer Identification Number. File my state tax return free Generally, if you apply by mail, it takes about 4 weeks to get your EIN. File my state tax return free See the form instructions for other ways to apply. File my state tax return free   Payers of interest and dividends report amounts on Forms 1099 using the identification number of the person to whom the account is payable. File my state tax return free After a decedent's death, Forms 1099 must reflect the identification number of the estate or beneficiary to whom the amounts are payable. File my state tax return free As the personal representative handling the estate, you must furnish this identification number to the payer. File my state tax return free For example, if interest is payable to the estate, the estate's EIN must be provided to the payer and used to report the interest on Form 1099-INT, Interest Income. File my state tax return free If the interest is payable to a surviving joint owner, the survivor's identification number, such as an SSN or ITIN, must be provided to the payer and used to report the interest. File my state tax return free   If the estate or a survivor may receive interest or dividends after you inform the payer of the decedent's death, the payer should give you (or the survivor) a Form W-9, Request for Taxpayer Identification Number and Certification (or a similar substitute form). File my state tax return free Complete this form to inform the payer of the estate's (or if completed by the survivor, the survivor's) identification number and return it to the payer. File my state tax return free    Do not use the deceased individual's identifying number to file an individual income tax return after the decedent's final tax return. File my state tax return free Also do not use it to make estimated tax payments for a tax year after the year of death. File my state tax return free Penalty. File my state tax return free   If you do not include the EIN or the taxpayer identification number of another person where it is required on a return, statement, or other document, you are liable for a penalty for each failure, unless you can show reasonable cause. File my state tax return free You also are liable for a penalty if you do not give the taxpayer identification number of another person when required on a return, statement, or other document. File my state tax return free Notice of fiduciary relationship. File my state tax return free   The term fiduciary means any person acting for another person. File my state tax return free It applies to persons who have positions of trust on behalf of others. File my state tax return free A personal representative for a decedent's estate is a fiduciary. File my state tax return free Form 56. File my state tax return free   If you are appointed to act in a fiduciary capacity for another, you must file a written notice with the IRS stating this. File my state tax return free Form 56, Notice Concerning Fiduciary Relationship, is used for this purpose. File my state tax return free See the Instructions for Form 56 for filing requirements and other information. File my state tax return free   File Form 56 as soon as all the necessary information (including the EIN) is available. File my state tax return free It notifies the IRS that you, as the fiduciary, are assuming the powers, rights, duties, and privileges of the decedent. File my state tax return free The notice remains in effect until you notify the IRS (by filing another Form 56) that your fiduciary relationship with the estate has terminated. File my state tax return free Termination of fiduciary relationship. File my state tax return free   Form 56 should also be filed to notify the IRS if your fiduciary relationship is terminated or when a successor fiduciary is appointed if the estate has not been terminated. File my state tax return free See Form 56 and its instructions for more information. File my state tax return free   At the time of termination of the fiduciary relationship, you may want to file Form 4810, Request for Prompt Assessment Under Internal Revenue Code Section 6501(d), and Form 5495, Request for Discharge From Personal Liability Under Internal Revenue Code Section 2204 or 6905, to wind up your duties as fiduciary. File my state tax return free See below for a discussion of these forms. File my state tax return free Request for prompt assessment (charge) of tax. File my state tax return free   The IRS ordinarily has 3 years from the date an income tax return is filed, or its due date, whichever is later, to charge any additional tax due. File my state tax return free However, as a personal representative, you may request a prompt assessment of tax after the return has been filed. File my state tax return free This reduces the time for making the assessment to 18 months from the date the written request for prompt assessment was received. File my state tax return free This request can be made for any tax return (except the estate tax return) of the decedent or the decedent's estate. File my state tax return free This may permit a quicker settlement of the tax liability of the estate and an earlier final distribution of the assets to the beneficiaries. File my state tax return free Form 4810. File my state tax return free   Form 4810 can be used for making this request. File my state tax return free It must be filed separately from any other document. File my state tax return free   As the personal representative for the decedent's estate, you are responsible for any additional taxes that may be due. File my state tax return free You can request prompt assessment of any of the decedent's taxes (other than federal estate taxes) for any years for which the statutory period for assessment is open. File my state tax return free This applies even though the returns were filed before the decedent's death. File my state tax return free Failure to report income. File my state tax return free   If you or the decedent failed to report substantial amounts of gross income (more than 25% of the gross income reported on the return) or filed a false or fraudulent return, your request for prompt assessment will not shorten the period during which the IRS may assess the additional tax. File my state tax return free However, such a request may relieve you of personal liability for the tax if you did not have knowledge of the unpaid tax. File my state tax return free Request for discharge from personal liability for tax. File my state tax return free   An executor can make a request for discharge from personal liability for a decedent's income, gift, and estate taxes. File my state tax return free The request must be made after the returns for those taxes are filed. File my state tax return free To make the request, file Form 5495. File my state tax return free For this purpose, an executor is an executor or administrator that is appointed, qualified, and acting within the United States. File my state tax return free   Within 9 months after receipt of the request, the IRS will notify the executor of the amount of taxes due. File my state tax return free If this amount is paid, the executor will be discharged from personal liability for any future deficiencies. File my state tax return free If the IRS has not notified the executor, he or she will be discharged from personal liability at the end of the 9-month period. File my state tax return free    Even if the executor is discharged from personal liability, the IRS will still be able to assess tax deficiencies against the executor to the extent he or she still has any of the decedent's property. File my state tax return free Insolvent estate. File my state tax return free   Generally, if a decedent's estate is insufficient to pay all the decedent's debts, the debts due to the United States must be paid first. File my state tax return free Both the decedent's federal income tax liabilities at the time of death and the estate's income tax liability are debts due to the United States. File my state tax return free The personal representative of an insolvent estate is personally responsible for any tax liability of the decedent or of the estate if he or she had notice of such tax obligations or failed to exercise due care in determining if such obligations existed before distribution of the estate's assets and before being discharged from duties. File my state tax return free The extent of such personal responsibility is the amount of any other payments made before paying the debts due to the United States, except where such other debt paid has priority over the debts due to the United States. File my state tax return free Income tax liabilities need not be formally assessed for the personal representative to be liable if he or she was aware or should have been aware of their existence. File my state tax return free Fees Received by Personal Representatives All personal representatives must include fees paid to them from an estate in their gross income. File my state tax return free If you are not in the trade or business of being an executor (for instance, you are the executor of a friend's or relative's estate), report these fees on your Form 1040, line 21. File my state tax return free If you are in the trade or business of being an executor, report fees received from the estate as self-employment income on Schedule C or Schedule C-EZ of your Form 1040. File my state tax return free If the estate operates a trade or business and you, as executor, actively participate in the trade or business while fulfilling your duties, any fees you receive related to the operation of the trade or business must be reported as self-employment income on Schedule C (or Schedule C-EZ) of your Form 1040. File my state tax return free Final Income Tax Return for Decedent—Form 1040 The personal representative (defined earlier) must file the final income tax return (Form 1040) of the decedent for the year of death and any returns not filed for preceding years. File my state tax return free A surviving spouse, under certain circumstances, may have to file the returns for the decedent. File my state tax return free See Joint Return, later. File my state tax return free Return for preceding year. File my state tax return free   If an individual died after the close of the tax year, but before the return for that year was filed, the return for the year just closed will not be the final return. File my state tax return free The return for that year will be a regular return and the personal representative must file it. File my state tax return free Example. File my state tax return free Samantha Smith died on March 21, 2013, before filing her 2012 tax return. File my state tax return free Her personal representative must file her 2012 return by April 15, 2013. File my state tax return free Her final tax return covering the period from January 1, 2013, to March 20, 2013, is due April 15, 2014. File my state tax return free Name, Address, and Signature Write the word “DECEASED,” the decedent's name, and the date of death across the top of the tax return. File my state tax return free If filing a joint return, write the name and address of the decedent and the surviving spouse in the name and address fields. File my state tax return free If a joint return is not being filed, write the decedent's name in the name field and the personal representative's name and address in the address field. File my state tax return free Third party designee. File my state tax return free   You can check the “Yes” box in the Third Party Designee area on page 2 of the return to authorize the IRS to discuss the return with a friend, family member, or any other person you choose. File my state tax return free This allows the IRS to call the person you identified as the designee to answer any questions that may arise during the processing of the return. File my state tax return free It also allows the designee to perform certain actions. File my state tax return free See the Instructions for Form 1040 for details. File my state tax return free Signature. File my state tax return free   If a personal representative has been appointed, that person must sign the return. File my state tax return free If it is a joint return, the surviving spouse must also sign it. File my state tax return free If no personal representative has been appointed, the surviving spouse (on a joint return) signs the return and writes in the signature area “Filing as surviving spouse. File my state tax return free ” If no personal representative has been appointed and if there is no surviving spouse, the person in charge of the decedent's property must file and sign the return as “personal representative. File my state tax return free ” Paid preparer. File my state tax return free   If you pay someone to prepare, assist in preparing, or review the tax return, that person must sign the return and fill in the other blanks in the Paid Preparer Use Only area of the return. File my state tax return free See the Form 1040 instructions for details. File my state tax return free When and Where To File The final income tax return is due at the same time the decedent's return would have been due had death not occurred. File my state tax return free A final return for a decedent who was a calendar year taxpayer is generally due on April 15 following the year of death, regardless of when during that year death occurred. File my state tax return free However, when the due date falls on a Saturday, Sunday, or legal holiday, the return is filed timely if filed by the next business day. File my state tax return free The tax return must be prepared for the year of death regardless of when during the year death occurred. File my state tax return free Generally, you must file the final income tax return of the decedent with the Internal Revenue Service Center for the place where you live. File my state tax return free A tax return for a decedent can be electronically filed. File my state tax return free A personal representative may also obtain an income tax filing extension on behalf of a decedent. File my state tax return free Filing Requirements The gross income, age, and filing status of a decedent generally determine whether a return must be filed. File my state tax return free Gross income is all income received by an individual from any source in the form of money, goods, property, and services that is not tax-exempt. File my state tax return free It includes gross receipts from self-employment, but if the business involves manufacturing, merchandising, or mining, subtract any cost of goods sold. File my state tax return free In general, filing status depends on whether the decedent was considered single or married at the time of death. File my state tax return free See the income tax return instructions or Publication 501, Exemptions, Standard Deduction, and Filing Information. File my state tax return free Refund A return must be filed to obtain a refund if tax was withheld from salaries, wages, pensions, or annuities, or if estimated tax was paid, even if a return is not otherwise required to be filed. File my state tax return free Also, the decedent may be entitled to other credits that result in a refund. File my state tax return free These advance payments of tax and credits are discussed later under Credits, Other Taxes, and Payments. File my state tax return free Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer. File my state tax return free   Form 1310 does not have to be filed if you are claiming a refund and you are: A surviving spouse filing an original or amended joint return with the decedent, or A court-appointed or certified personal representative filing the decedent’s original return and a copy of the court certificate showing your appointment is attached to the return. File my state tax return free   If the personal representative is filing a claim for refund on Form 1040X, Amended U. File my state tax return free S. File my state tax return free Individual Income Tax Return, or Form 843, Claim for Refund and Request for Abatement, and the court certificate has already been filed with the IRS, attach Form 1310 and write “Certificate Previously Filed” at the bottom of the form. File my state tax return free Example. File my state tax return free Edward Green died before filing his tax return. File my state tax return free You were appointed the personal representative for Edward's estate, and you file his Form 1040 showing a refund due. File my state tax return free You do not need Form 1310 to claim the refund if you attach a copy of the court certificate showing you were appointed the personal representative. File my state tax return free    If you are a surviving spouse and you receive a tax refund check in both your name and your deceased spouse's name, you can have the check reissued in your name alone. File my state tax return free Return the joint-name check marked “VOID” to your local IRS office or the service center where you mailed your return, along with a written request for reissuance of the refund check. File my state tax return free A new check will be issued in your name and mailed to you. File my state tax return free Death certificate. File my state tax return free   When filing the decedent's final income tax return, do not attach the death certificate or other proof of death to the final return. File my state tax return free Instead, keep it for your records and provide it if requested. File my state tax return free Nonresident Alien If the decedent was a nonresident alien who would have had to file Form 1040NR, U. File my state tax return free S. File my state tax return free Nonresident Alien Income Tax Return, you must file that form for the decedent's final tax year. File my state tax return free See the Instructions for Form 1040NR for the filing requirements, due date, and where to file. File my state tax return free Joint Return Generally, the personal representative and the surviving spouse can file a joint return for the decedent and the surviving spouse. File my state tax return free However, the surviving spouse alone can file the joint return if no personal representative has been appointed before the due date for filing the final joint return for the year of death. File my state tax return free This also applies to the return for the preceding year if the decedent died after the close of the preceding tax year and before filing the return for that year. File my state tax return free The income of the decedent that was includible on his or her return for the year up to the date of death (see Income To Include, later) and the income of the surviving spouse for the entire year must be included in the final joint return. File my state tax return free A final joint return with the decedent cannot be filed if the surviving spouse remarried before the end of the year of the decedent's death. File my state tax return free The filing status of the decedent in this instance is married filing a separate return. File my state tax return free For information about tax benefits to which a surviving spouse may be entitled, see Tax Benefits for Survivors, later, under Other Tax Information. File my state tax return free Personal representative may revoke joint return election. File my state tax return free   A court-appointed personal representative may revoke an election to file a joint return previously made by the surviving spouse alone. File my state tax return free This is done by filing a separate return for the decedent within one year from the due date of the return (including any extensions). File my state tax return free The joint return made by the surviving spouse will then be regarded as the separate return of that spouse by excluding the decedent's items and refiguring the tax liability. File my state tax return free Relief from joint liability. File my state tax return free   In some cases, one spouse may be relieved of joint liability for tax, interest, and penalties on a joint return for items of the other spouse that were incorrectly reported on the joint return. File my state tax return free If the decedent qualified for this relief while alive, the personal representative can pursue an existing request, or file a request, for relief from joint liability. File my state tax return free For information on requesting this relief, see Publication 971, Innocent Spouse Relief. File my state tax return free Income To Include The decedent's income includible on the final return is generally determined as if the person were still alive except that the taxable period is usually shorter because it ends on the date of death. File my state tax return free The method of accounting regularly used by the decedent before death also determines the income includible on the final return. File my state tax return free This section explains how some types of income are reported on the final return. File my state tax return free For more information about accounting methods, see Publication 538, Accounting Periods and Methods. File my state tax return free Cash Method If the decedent accounted for income under the cash method, only those items actually or constructively received before death are included on the final return. File my state tax return free Constructive receipt of income. File my state tax return free   Interest from coupons on the decedent's bonds is constructively received by the decedent if the coupons matured in the decedent's final tax year, but had not been cashed. File my state tax return free Include the interest income on the final return. File my state tax return free   Generally, a dividend is considered constructively received if it was available for use by the decedent without restriction. File my state tax return free If the corporation customarily mailed its dividend checks, the dividend was includible when received. File my state tax return free If the individual died between the time the dividend was declared and the time it was received in the mail, the decedent did not constructively receive it before death. File my state tax return free Do not include the dividend in the final return. File my state tax return free Accrual Method Generally, under an accrual method of accounting, income is reported when earned. File my state tax return free If the decedent used an accrual method, only the income items normally accrued before death are included on the final return. File my state tax return free Interest and Dividend Income (Forms 1099) Form(s) 1099 reporting interest and dividends earned by the decedent before death should be received and the amounts included on the decedent's final return. File my state tax return free A separate Form 1099 should show the interest and dividends earned after the date of the decedent's death and paid to the estate or other recipient that must include those amounts on its return. File my state tax return free You can request corrected Forms 1099 if these forms do not properly reflect the right recipient or amounts. File my state tax return free For example, a Form 1099-INT, reporting interest payable to the decedent, may include income that should be reported on the final income tax return of the decedent, as well as income that the estate or other recipient should report, either as income earned after death or as income in respect of the decedent (discussed later). File my state tax return free For income earned after death, you should ask the payer for a Form 1099 that properly identifies the recipient (by name and identification number) and the proper amount. File my state tax return free If that is not possible, or if the form includes an amount that represents income in respect of the decedent, report the interest as shown next under How to report. File my state tax return free See U. File my state tax return free S. File my state tax return free savings bonds acquired from decedent under Income in Respect of a Decedent, later, for information on savings bond interest that may have to be reported on the final return. File my state tax return free How to report. File my state tax return free   If you are preparing the decedent's final return and you have received a Form 1099-INT for the decedent that includes amounts belonging to the decedent and to another recipient (the decedent's estate or another beneficiary), report the total interest shown on Form 1099-INT on Schedule B (Form 1040A or 1040), Interest and Ordinary Dividends. File my state tax return free Next, enter a subtotal of the interest shown on Forms 1099, and the interest reportable from other sources for which you did not receive Forms 1099. File my state tax return free Then, show any interest (including any interest you receive as a nominee) belonging to another recipient separately and subtract it from the subtotal. File my state tax return free Identify the amount of this adjustment as “Nominee Distribution” or other appropriate designation. File my state tax return free   Report dividend income for which you received a Form 1099-DIV, Dividends and Distributions, on the appropriate schedule using the same procedure. File my state tax return free    Note. File my state tax return free If the decedent received amounts as a nominee, you must give the actual owner a Form 1099, unless the owner is the decedent's spouse. File my state tax return free See General Instructions for Certain Information Returns (Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G) for more information on filing Forms 1099. File my state tax return free Partnership Income The death of a partner closes the partnership's tax year for that partner. File my state tax return free Generally, it does not close the partnership's tax year for the remaining partners. File my state tax return free The decedent's distributive share of partnership items must be figured as if the partnership's tax year ended on the date the partner died. File my state tax return free To avoid an interim closing of the partnership books, the partners can agree to estimate the decedent's distributive share by prorating the amounts the partner would have included for the entire partnership tax year. File my state tax return free On the decedent's final return, include the decedent's distributive share of partnership items for the following periods. File my state tax return free The partnership's tax year that ended within or with the decedent's final tax year (the year ending on the date of death). File my state tax return free The period, if any, from the end of the partnership's tax year in (1) to the decedent's date of death. File my state tax return free Example. File my state tax return free Mary Smith was a partner in XYZ partnership and reported her income on a tax year ending December 31. File my state tax return free The partnership uses a tax year ending June 30. File my state tax return free Mary died August 31, 2013, and her estate established its tax year through August 31. File my state tax return free The distributive share of partnership items based on the decedent's partnership interest is reported as follows. File my state tax return free Final Return for the Decedent—January 1 through August 31, 2013, includes XYZ partnership items from (a) the partnership tax year ending June 30, 2013, and (b) the partnership tax year beginning July 1, 2013, and ending August 31, 2013 (the date of death). File my state tax return free Income Tax Return of the Estate—September 1, 2013, through August 31, 2014, includes XYZ partnership items for the period September 1, 2013, through June 30, 2014. File my state tax return free S Corporation Income If the decedent was a shareholder in an S corporation, include on the final return the decedent's share of the S corporation's items of income, loss, deduction, and credit for the following periods. File my state tax return free The corporation's tax year that ended within or with the decedent's final tax year (the year ending on the date of death). File my state tax return free The period, if any, from the end of the corporation's tax year in (1) to the decedent's date of death. File my state tax return free Self-Employment Income Include self-employment income actually or constructively received or accrued, depending on the decedent's accounting method. File my state tax return free For self-employment tax purposes only, the decedent's self-employment income will include the decedent's distributive share of a partnership's income or loss through the end of the month in which death occurred. File my state tax return free For this purpose, the partnership's income or loss is considered to be earned ratably over the partnership's tax year. File my state tax return free Community Income If the decedent was married and domiciled in a community property state, half of the income received and half of the expenses paid during the decedent's tax year by either the decedent or spouse may be considered to be the income and expenses of the other. File my state tax return free For more information, see Publication 555, Community Property. File my state tax return free HSA, Archer MSA, or Medicare Advantage MSA The treatment of an HSA (health savings account), an Archer MSA (medical savings account), or a Medicare Advantage MSA at the death of the account holder, depends on who acquires the interest in the account. File my state tax return free If the decedent's estate acquires the interest, the fair market value (FMV) of the assets in the account on the date of death is included in income on the decedent's final return. File my state tax return free The estate tax deduction, discussed later, does not apply to this amount. File my state tax return free If a beneficiary acquires the interest, see the discussion under Income in Respect of a Decedent, later. File my state tax return free For other information on HSAs, Archer MSAs, or Medicare Advantage MSAs, see Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans. File my state tax return free Coverdell Education Savings Account (ESA) Generally, the balance in a Coverdell ESA must be distributed within 30 days after the individual for whom the account was established reaches age 30, or dies, whichever is earlier. File my state tax return free The treatment of the Coverdell ESA at the death of an individual under age 30 depends on who acquires the interest in the account. File my state tax return free If the decedent's estate acquires the interest, the earnings on the account must be included on the final income tax return of the decedent. File my state tax return free The estate tax deduction, discussed later, does not apply to this amount. File my state tax return free If a beneficiary acquires the interest, see the discussion under Income in Respect of a Decedent, later. File my state tax return free The age 30 limitation does not apply if the individual for whom the account was established or the beneficiary that acquires the account is an individual with special needs. File my state tax return free This includes an individual who, because of a physical, mental, or emotional condition (including a learning disability), requires additional time to complete his or her education. File my state tax return free For more information on Coverdell ESAs, see Publication 970, Tax Benefits for Education. File my state tax return free Accelerated Death Benefits Accelerated death benefits are amounts received under a life insurance contract before the death of the insured individual. File my state tax return free These benefits also include amounts received on the sale or assignment of the contract to a viatical settlement provider. File my state tax return free Generally, if the decedent received accelerated death benefits on the life of a terminally or chronically ill individual, whether on his or her own life or on the life of another person, those benefits are not included in the decedent's income. File my state tax return free For more information, see the discussion under Gifts, Insurance, and Inheritances under Other Tax Information, later. File my state tax return free Exemptions and Deductions Generally, the rules for exemptions and deductions allowed to an individual also apply to the decedent's final income tax return. File my state tax return free Show on the final return deductible items the decedent paid (or accrued, if the decedent reported deductions on an accrual method) before death. File my state tax return free This section contains a detailed discussion of medical expenses because the tax treatment of the decedent's medical expenses can be different. File my state tax return free See Medical Expenses, later. File my state tax return free Exemptions You can claim the decedent's personal exemption on the final income tax return. File my state tax return free If the decedent was another person's dependent (for example, a parent's), you cannot claim the personal exemption on the decedent's final return. File my state tax return free Standard Deduction If you do not itemize deductions on the final return, the full amount of the appropriate standard deduction is allowed regardless of the date of death. File my state tax return free For information on the appropriate standard deduction, see the Form 1040 income tax return instructions or Publication 501. File my state tax return free Medical Expenses Medical expenses paid before death by the decedent are deductible, subject to limits, on the final income tax return if deductions are itemized. File my state tax return free This includes expenses for the decedent, as well as for the decedent's spouse and dependents. File my state tax return free Beginning in 2013, medical expenses exceeding 10% of adjusted gross income (AGI) may be deducted, unless the decedent or their spouse is age 65 or older. File my state tax return free In that case medical expenses exceeding 7. File my state tax return free 5% of AGI may be deducted. File my state tax return free Qualified medical expenses are not deductible if paid with a tax-free distribution from an HSA or an Archer MSA. File my state tax return free Election for decedent's expenses. File my state tax return free   Medical expenses not paid before death are liabilities of the estate and are shown on the federal estate tax return (Form 706). File my state tax return free However, if medical expenses for the decedent are paid out of the estate during the 1-year period beginning with the day after death, you can elect to treat all or part of the expenses as paid by the decedent at the time they were incurred. File my state tax return free   If you make the election, you can claim all or part of the expenses on the decedent's income tax return (if deductions are itemized) rather than on the federal estate tax return (Form 706). File my state tax return free You can deduct expenses incurred in the year of death on the final income tax return. File my state tax return free You should file an amended return (Form 1040X) for medical expenses incurred in an earlier year, unless the statutory period for filing a claim for that year has expired. File my state tax return free   The amount you can deduct on the income tax return is the amount above 10% of adjusted gross income (or 7. File my state tax return free 5% of adjusted gross income if the decedent or the decedent's spouse was born before January 2, 1949). File my state tax return free Amounts not deductible because of this percentage cannot be claimed on the federal estate tax return. File my state tax return free Making the election. File my state tax return free   You make the election by attaching a statement, in duplicate, to the decedent's income tax return or amended return. File my state tax return free The statement must state that you have not claimed the amount as an estate tax deduction, and that the estate waives the right to claim the amount as a deduction. File my state tax return free This election applies only to expenses incurred for the decedent, not to expenses incurred to provide medical care for dependents. File my state tax return free Example. File my state tax return free Richard Brown used the cash method of accounting and filed his income tax return on a calendar year basis. File my state tax return free Richard died on June 1, 2013, at the age of 78, after incurring $800 in medical expenses. File my state tax return free Of that amount, $500 was incurred in 2012 and $300 was incurred in 2013. File my state tax return free Richard itemized his deductions when he filed his 2012 income tax return. File my state tax return free The personal representative of the estate paid the entire $800 liability in August 2013. File my state tax return free The personal representative may file an amended return (Form 1040X) for 2012 claiming the $500 medical expense as a deduction, subject to the 7. File my state tax return free 5% limit. File my state tax return free The $300 of expenses incurred in 2013 can be deducted on the final income tax return if deductions are itemized, subject to the 7. File my state tax return free 5% limit. File my state tax return free The personal representative must file a statement in duplicate with each return stating that these amounts have not been claimed on the federal estate tax return (Form 706), and waiving the right to claim such a deduction on Form 706 in the future. File my state tax return free Medical expenses not paid by estate. File my state tax return free   If you paid medical expenses for your deceased spouse or dependent, claim the expenses on your tax return for the year in which you paid them, whether they are paid before or after the decedent's death. File my state tax return free If the decedent was a child of divorced or separated parents, the medical expenses can usually be claimed by both the custodial and noncustodial parent to the extent paid by that parent during the year. File my state tax return free Insurance reimbursements. File my state tax return free   Insurance reimbursements of previously deducted medical expenses due a decedent at the time of death and later received by the decedent's estate are includible in the income tax return of the estate (Form 1041) for the year the reimbursements are received. File my state tax return free The reimbursements are also includible in the decedent's gross estate. File my state tax return free No deduction for funeral expenses can be taken on the final Form 1040 of a decedent. File my state tax return free These expenses may be deductible for estate tax purposes on Form 706. File my state tax return free Deduction for Losses A decedent's net operating loss deduction from a prior year and any capital losses (including capital loss carryovers) can be deducted only on the decedent's final income tax return. File my state tax return free A net operating loss on the decedent's final income tax return can be carried back to prior years. File my state tax return free (See Publication 536, Net Operating Losses (NOLs) for Individuals, Estates, and Trusts. File my state tax return free ) You cannot deduct any unused net operating loss or capital loss on the estate's income tax return. File my state tax return free At-risk loss limits. File my state tax return free   Special at-risk rules apply to most activities that are engaged in as a trade or business or for the production of income. File my state tax return free   These rules limit the deductible loss to the amount which the individual was considered at-risk in the activity. File my state tax return free An individual generally will be considered at-risk to the extent of the money and the adjusted basis of property that he or she contributed to the activity and certain amounts the individual borrowed for use in the activity. File my state tax return free An individual will be considered at-risk for amounts borrowed only if he or she was personally liable for the repayment or if the amounts borrowed were secured by property other than that used in the activity. File my state tax return free The individual is not considered at-risk for borrowed amounts if the lender has an interest in the activity or if the lender is related to a person who has an interest in the activity. File my state tax return free For more information, see Publication 925, Passive Activity and At-Risk Rules. File my state tax return free Passive activity rules. File my state tax return free   A passive activity is any trade or business activity in which the taxpayer does not materially participate. File my state tax return free To determine material participation, see Publication 925. File my state tax return free Rental activities are passive activities regardless of the taxpayer's participation, unless the taxpayer meets certain eligibility requirements. File my state tax return free   Individuals, estates, and trusts can offset passive activity losses only against passive activity income. File my state tax return free Passive activity losses or credits not allowed in one tax year can be carried forward to the next year. File my state tax return free   If a passive activity interest is transferred because a taxpayer dies, the accumulated unused passive activity losses are allowed as a deduction against the decedent's income in the year of death. File my state tax return free Losses are allowed only to the extent they are greater than the excess of the transferee's (recipient of the interest transferred) basis in the property over the decedent's adjusted basis in the property immediately before death. File my state tax return free The part of the accumulated losses equal to the excess is not allowed as a deduction for any tax year. File my state tax return free   Use Form 8582, Passive Activity Loss Limitations, to summarize losses and income from passive activities and to figure the amounts allowed. File my state tax return free For more information, see Publication 925. File my state tax return free Credits, Other Taxes, and Payments Discussed below are some of the tax credits, types of taxes that may be owed, income tax withheld, and estimated tax payments reported on the final return of a decedent. File my state tax return free Credits On the final income tax return, you can claim any tax credits that applied to the decedent before death. File my state tax return free Some of these credits are discussed next. File my state tax return free Earned income credit. File my state tax return free   If the decedent was an eligible individual, you can claim the earned income credit on the decedent's final return even though the return covers less than 12 months. File my state tax return free If the allowable credit is more than the tax liability for the year, the excess is refunded. File my state tax return free   For more information, see Publication 596, Earned Income Credit (EIC). File my state tax return free Credit for the elderly or the disabled. File my state tax return free   This credit is allowable on a decedent's final income tax return if the decedent met both of the following requirements in the year of death. File my state tax return free The decedent: Was a “qualified individual,” and Had income (adjusted gross income (AGI) and nontaxable social security and pensions) less than certain limits. File my state tax return free   For details on qualifying for or figuring the credit, see Publication 524, Credit for the Elderly or the Disabled. File my state tax return free Child tax credit. File my state tax return free   If the decedent had a qualifying child, you may be able to claim the child tax credit on the decedent's final return even though the return covers less than 12 months. File my state tax return free You may be able to claim the additional child tax credit and get a refund if the credit is more than the decedent's liability. File my state tax return free For more information, see the Instructions for Form 1040. File my state tax return free Adoption credit. File my state tax return free   Depending upon when the adoption was finalized, this credit may be taken on a decedent's final income tax return if the decedent: Adopted an eligible child and paid qualified adoption expenses, or Has a carryforward of an adoption credit from a prior year. File my state tax return free   Also, if the decedent is survived by a spouse who meets the filing status of qualifying widow(er), unused adoption credit may be carried forward and used following the death of the decedent. File my state tax return free See Form 8839, Qualified Adoption Expenses, and its instructions for more details. File my state tax return free General business tax credit. File my state tax return free   The general business credit available to a taxpayer is limited. File my state tax return free Any credit arising in a tax year beginning before 1998 that has not been used up can be carried forward for up to 15 years. File my state tax return free Any unused credit arising in a tax year beginning after 1997 has a 1-year carryback and a 20-year carryforward period. File my state tax return free   After the carryforward period, a deduction may be allowed for any unused business credit. File my state tax return free If the taxpayer dies before the end of the carryforward period, the deduction generally is allowed in the year of death. File my state tax return free   For more information on the general business credit, see Publication 334, Tax Guide for Small Business. File my state tax return free Other Taxes Taxes other than income tax that may be owed on the final return of a decedent include self-employment tax and alternative minimum tax, which are reported on Form 1040. File my state tax return free Self-employment tax. File my state tax return free   Self-employment tax may be owed on the final return if either of the following applied to the decedent in the year of death: Net earnings from self-employment (excluding income described in (2)) were $400 or more; or Wages from services performed as a church employee were $108. File my state tax return free 28 or more. File my state tax return free Alternative minimum tax (AMT). File my state tax return free   The tax laws give special treatment to certain types of income and allow special deductions and credits for certain types of expenses. File my state tax return free The alternative minimum tax (AMT) was enacted so taxpayers who benefit from these laws still pay at least a minimum amount of tax. File my state tax return free In general, the AMT is the excess of the tentative minimum tax over the regular tax shown on the return. File my state tax return free Form 6251. File my state tax return free    Use Form 6251, Alternative Minimum Tax—Individuals, to determine if this tax applies to the decedent. File my state tax return free See the form instructions for information on when you must attach Form 6251 to Form 1040. File my state tax return free Form 8801. File my state tax return free   If the decedent paid AMT in a previous year or had a credit carryforward, the decedent may be eligible for a minimum tax credit. File my state tax return free See Form 8801, Credit for Prior Year Minimum Tax—Individuals, Estates, and Trusts. File my state tax return free Payments of Tax The income tax withheld from the decedent's salary, wages, pensions, or annuities, and the amount paid as estimated tax are credits (advance payments of tax) that must be claimed on the final return. File my state tax return free Tax Forgiveness for Armed Forces Members, Victims of Terrorism, and Astronauts Income tax liability may be forgiven for a decedent who dies due to service in a combat zone, due to military or terrorist actions, as a result of a terrorist attack, or while serving in the line of duty as an astronaut. File my state tax return free Combat Zone 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, the decedent's income tax liability is abated (forgiven) for the entire year in which death occurred and for any prior tax year ending on or after the first day the person served in a combat zone in active service. File my state tax return free For this purpose, a qualified hazardous duty area is treated as a combat zone. File my state tax return free If the tax (including interest, additions to the tax, and additional amounts) for these years has been assessed, the assessment will be forgiven. File my state tax return free If the tax has been collected (regardless of the date of collection), that tax will be credited or refunded. File my state tax return free Any of the decedent's income tax for tax years before those mentioned above that remains unpaid as of the actual (or presumptive) date of death will not be assessed. File my state tax return free If any unpaid tax (including interest, additions to the tax, and additional amounts) has been assessed, this assessment will be forgiven. File my state tax return free Also, if any tax was collected after the date of death, that amount will be credited or refunded. File my state tax return free The date of death of a member of the Armed Forces reported as missing in action or as a prisoner of war is the date his or her name is removed from missing status for military pay purposes. File my state tax return free This is true even if death actually occurred earlier. File my state tax return free For other tax information for members of the Armed Forces, see Publication 3, Armed Forces' Tax Guide. File my state tax return free Military or Terrorist Actions The decedent's income tax liability is forgiven if, at death, he or she was a military or civilian employee of the United States who died because of wounds or injury incurred: While a U. File my state tax return free S. File my state tax return free employee, and In a military or terrorist action. File my state tax return free The forgiveness applies to the tax year in which death occurred and for any earlier tax year, beginning with the year before the year in which the wounds or injury occurred. File my state tax return free Example. File my state tax return free The income tax liability of a civilian employee of the United States who died in 2013 because of wounds incurred while a U. File my state tax return free S. File my state tax return free employee in a terrorist attack that occurred in 2008 will be forgiven for 2013 and for all prior tax years in the period 2007 through 2012. File my state tax return free Refunds are allowed for the tax years for which the period for filing a claim for refund has not ended, as discussed later. File my state tax return free Military or terrorist action defined. File my state tax return free   A military or terrorist action means the following. File my state tax return free Any terrorist activity that most of the evidence indicates was directed against the United States or any of its allies. File my state tax return free Any military action involving the U. File my state tax return free S. File my state tax return free Armed Forces and resulting from violence or aggression against the United States or any of its allies, or the threat of such violence or aggression. File my state tax return free   Terrorist activity includes criminal offenses intended to coerce, intimidate, or retaliate against the government or civilian population. File my state tax return free Military action does not include training exercises. File my state tax return free Any multinational force in which the United States is participating is treated as an ally of the United States. File my state tax return free Determining if a terrorist activity or military action has occurred. File my state tax return free   You may rely on published guidance from the IRS to determine if a particular event is considered a terrorist activity or military action. File my state tax return free Specified Terrorist Victim The Victims of Terrorism Tax Relief Act of 2001 (the Act) provides tax relief for those injured or killed as a result of terrorist attacks, certain survivors of those killed as a result of terrorist attacks, and others who were affected by terrorist attacks. File my state tax return free Under the Act, the federal income tax liability of those killed in the following attacks (specified terrorist victim) is forgiven for certain tax years. File my state tax return free The April 19, 1995, terrorist attack on the Alfred P. File my state tax return free Murrah Federal Building (Oklahoma City). File my state tax return free The September 11, 2001, terrorist attacks. File my state tax return free The terrorist attacks involving anthrax occurring after September 10, 2001, and before January 1, 2002. File my state tax return free The Act also exempts from federal income tax the following types of income. File my state tax return free Qualified disaster relief payments made after September 10, 2001, to cover personal, family, living, or funeral expenses incurred because of a terrorist attack. File my state tax return free Certain disability payments received in tax years ending after September 10, 2001, for injuries sustained in a terrorist attack. File my state tax return free Certain death benefits paid by an employer to the survivor of an employee because the employee died as a result of a terrorist attack. File my state tax return free Payments from the September 11th Victim Compensation Fund 2001. File my state tax return free The Act also reduces the estate tax of individuals who die as a result of a terrorist attack. File my state tax return free See Publication 3920, Tax Relief for Victims of Terrorist Attacks, for more information. File my state tax return free Astronauts Legislation extended the tax relief available under the Victims of Terrorism Tax Relief Act of 2001 (the Act) to astronauts who died in the line of duty after December 31, 2002. File my state tax return free The decedent's income tax liability is forgiven for the tax year in which death occurs, and for the tax year prior to death. File my state tax return free For information on death benefit payments and the reduction of federal estate taxes, see Publication 3920. File my state tax return free However, the discussions in that publication under Death Benefits and Estate Tax Reduction should be modified for astronauts (for example, by using the date of death of the astronaut instead of September 11, 2001). File my state tax return free For more information on the Act, see Publication 3920. File my state tax return free Claim for Credit or Refund If any of these tax-forgiveness situations applies to a prior year tax, any tax paid for which the period for filing a claim has not ended will be credited or refunded. File my state tax return free If any tax is still due, it will be canceled. File my state tax return free The normal period for filing a claim for credit or refund is 3 years after the return was filed or 2 years after the tax was paid, whichever is later. File my state tax return free If death occurred in a combat zone or from wounds, disease, or injury incurred in a combat zone, the period for filing the claim is extended by: The amount of time served in the combat zone (including any period in which the individual was in missing status), plus The period of continuous qualified hospitalization for injury from service in the combat zone, if any, plus The next 180 days. File my state tax return free Qualified hospitalization means any hospitalization outside the United States and any hospitalization in the United States of not more than 5 years. File my state tax return free This extended period for filing the claim also applies to a member of the Armed Forces who was deployed outside the United States in a designated contingency operation. File my state tax return free Filing a claim. File my state tax return free   Use the following procedures to file a claim. File my state tax return free If a U. File my state tax return free S. File my state tax return free individual income tax return (Form 1040, 1040A, or 1040EZ) has not been filed, you should make a claim for refund of any withheld income tax or estimated tax payments by filing Form 1040. File my state tax return free Form W-2, Wage and Tax Statement, must accompany all returns. File my state tax return free If a U. File my state tax return free S. File my state tax return free individual income tax return has been filed, you should make a claim for refund by filing Form 1040X. File my state tax return free You must file a separate Form 1040X for each year in question. File my state tax return free   You must file these returns and claims at the following address for regular mail (U. File my state tax return free S. File my state tax return free Postal Service). File my state tax return free    Internal Revenue Service 333 W. File my state tax return free Pershing, P5–6503 Kansas City, MO 64108   Identify all returns and claims for refund by writing “Iraq—KIA,” “Enduring Freedom—KIA,” “Kosovo Operation—KIA,” “Desert Storm—KIA,” or “Former Yugoslavia—KIA” in bold letters on the top of page 1 of the return or claim. File my state tax return free On the applicable return, write the same phrase on the line for total tax. File my state tax return free If the individual was killed in a terrorist or military action, put “KITA” on the front of the return and on the line for total tax. File my state tax return free   Include an attachment showing the computation of the decedent's tax liability and a computation of the amount to be forgiven. File my state tax return free On joint returns, make an allocation of the tax as described below under Joint returns. File my state tax return free If you cannot make a proper allocation, attach a statement of all income and deductions allocable to each spouse and the IRS will make the proper allocation. File my state tax return free   You must attach Form 1310 to all returns and claims for refund. File my state tax return free However, for exceptions to filing Form 1310, see Form 1310. File my state tax return free Statement of Person Claiming Refund Due a Deceased Taxpayer, under Refund, earlier. File my state tax return free   You must also attach proof of death that includes a statement that the individual was a U. File my state tax return free S. File my state tax return free employee on the date of injury and on the date of death and died as the result of a military or terrorist action. File my state tax return free For military and civilian employees of the Department of Defense, attach DD Form 1300, Report of Casualty. File my state tax return free For other U. File my state tax return free S. File my state tax return free civilian employees killed in the United States, attach a death certificate and a certification (letter) from the federal employer. File my state tax return free For other U. File my state tax return free S. File my state tax return free civilian employees killed overseas, attach a certification from the Department of State. File my state tax return free   If you do not have enough tax information to file a timely claim for refund, you can suspend the period for filing a claim by filing Form 1040X. File my state tax return free Attach Form 1310, any required documentation currently available, and a statement that you will file an amended claim as soon as you have the required tax information. File my state tax return free Joint returns. File my state tax return free   If a joint return was filed, only the decedent's part of the income tax liability is eligible for forgiveness. File my state tax return free Determine the decedent's tax liability as follows. File my state tax return free Figure the income tax for which the decedent would have been liable if a separate return had been filed. File my state tax return free Figure the income tax for which the spouse would have been liable if a separate return had been filed. File my state tax return free Multiply the joint tax liability by a fraction. File my state tax return free The numerator of the fraction is the amount in (1), above. File my state tax return free The denominator of the fraction is the total of (1) and (2). File my state tax return free   The resulting amount from (3) above is the decedent's tax liability eligible for forgiveness. File my state tax return free Filing Reminders To minimize the time needed to process the decedent's final return and issue any refund, be sure to follow these procedures. File my state tax return free Write “DECEASED,” the decedent's name, and the date of death across the top of the tax return. File my state tax return free If a personal representative has been appointed, the personal representative must sign the return. File my state tax return free If it is a joint return, the surviving spouse must also sign it. File my state tax return free If you are the decedent's spouse filing a joint return with the decedent and no personal representative has been appointed, write “Filing as surviving spouse” in the area where you sign the return. File my state tax return free If no personal representative has been appointed and if there is no surviving spouse, the person in charge of the decedent's property must file and sign the return as “personal representative. File my state tax return free ” To claim a refund for the decedent, do the following. File my state tax return free If you are the decedent's spouse filing a joint return with the decedent, file only the tax return to claim the refund. File my state tax return free If you are the personal representative and the return is not a joint return filed with the decedent's surviving spouse, file the return and attach a copy of the certificate that shows your appointment by the court. File my state tax return free (A power of attorney or a copy of the decedent's will is not acceptable evidence of your appointment as the personal representative. File my state tax return free ) If you are filing an amended return, attach Form 1310 and a copy of the certificate of appointment (or, if you have already sent the certificate of appointment to IRS, write “Certificate Previously Filed” at the bottom of Form 1310). File my state tax return free If you are not filing a joint return as the surviving spouse and a personal representative has not been appointed, file the return and attach Form 1310. File my state tax return free Other Tax Information Discussed below is information about the effect of an individual's death on the income tax liability of the survivors (including widows and widowers), the beneficiaries, and the estate. File my state tax return free Tax Benefits for Survivors Survivors can qualify for certain benefits when filing their own income tax returns. File my state tax return free Joint return by surviving spouse. File my state tax return free   A surviving spouse can file a joint return for the year of death and may qualify for special tax rates for the following 2 years, as explained under Qualifying widows and widowers, later. File my state tax return free Decedent as your dependent. File my state tax return free   If the decedent qualified as your dependent for a part of the year before death, you can claim the exemption for the dependent on your tax return, regardless of when death occurred during the year. File my state tax return free   If the decedent was your qualifying child, you may be able to claim the child tax credit or the earned income credit. File my state tax return free To determine if you qualify for the child tax credit, see the instructions for Form 1040, line 51; Form 1040A, line 33; or Form 1040NR, line 48. File my state tax return free To determine if you qualify for the earned income credit, see the instructions for Form 1040, lines 64a and 64b or Form 1040A, lines 38a and 38b. File my state tax return free Qualifying widows and widowers. File my state tax return free   If your spouse died within the 2 tax years preceding the year for which your return is being filed, you may be eligible to claim the filing status of qualifying widow(er) with dependent child and qualify to use the married-filing-jointly tax rates. File my state tax return free Requirements. File my state tax return free   Generally, you qualify for this special benefit if you meet all of the following requirements. File my state tax return free You were entitled to file a joint return with your spouse for the year of death—whether or not you actually filed jointly. File my state tax return free You did not remarry before the end of the current tax year. File my state tax return free You have a child, stepchild, or foster child who qualifies as your dependent for the tax year. File my state tax return free You provide more than half the cost of maintaining your home, which is the principal residence of that child for the entire year except for temporary absences. File my state tax return free Example. File my state tax return free William Burns' wife died in 2010. File my state tax return free William has not remarried and continued throughout 2011 and 2012 to maintain a home for himself and his dependent child. File my state tax return free For 2010, he was entitled to file a joint return for himself and his deceased wife. File my state tax return free For 2011 and 2012, he qualifies to file as a qualifying widower with dependent child. File my state tax return free For later years, he may qualify to file as a head of household. File my state tax return free Figuring your tax. File my state tax return free   Check the box on line 5 (Form 1040 or 1040A) under Filing Status on your tax return. File my state tax return free Use the Tax Rate Schedule or the column in the Tax Table for Married filing jointly, which gives you the split-income benefits. File my state tax return free   The last year you can file jointly with, or claim an exemption for, your deceased spouse is the year of death. File my state tax return free Joint return filing rules. File my state tax return free   If you are the surviving spouse and a personal representative is handling the estate for the decedent, you should coordinate filing your return for the year of death with this personal representative. File my state tax return free See Joint Return under Final Income Tax Return for Decedent—Form 1040, earlier. File my state tax return free Income in Respect of a Decedent All income the decedent would have received had death not occurred that was not properly includible on the final return, discussed earlier, is income in respect of a decedent. File my state tax return free If the decedent is a specified terrorist victim (see Specified Terrorist Victim, earlier), income received after the date of death and before the end of the decedent's tax year (determined without regard to death) is excluded from the recipient's gross income. File my state tax return free This exclusion does not apply to certain income. File my state tax return free For more information, see Publication 3920. File my state tax return free How To Report Income in respect of a decedent must be included in the income of one of the following. File my state tax return free The decedent's estate, if the estate receives it. File my state tax return free The beneficiary, if the right to income is passed directly to the beneficiary and the beneficiary receives it. File my state tax return free Any person to whom the estate properly distributes the right to receive it. File my state tax return free If you have to include income in respect of a decedent in your gross income and an estate tax return (Form 706) was filed for the decedent, you may be able to claim a deduction for the estate tax paid on that income. File my state tax return free See Estate Tax Deduction, later. File my state tax return free Example 1. File my state tax return free Frank Johnson owned and operated an apple orchard. File my state tax return free He used the cash method of accounting. File my state tax return free He sold and delivered 1,000 bushels of apples to a canning factory for $2,000, but did not receive payment before his death. File my state tax return free The proceeds from the sale are income in respect of a decedent. File my state tax return free When the estate was settled, payment had not been made and the estate transferred the right to the payment to his widow. File my state tax return free When Frank's widow collects the $2,000, she must include that amount in her return. File my state tax return free It is not reported on the final return of the decedent or on the return of the estate. File my state tax return free Example 2. File my state tax return free Assume the same facts as in Example 1, except that Frank used the accrual method of accounting. File my state tax return free The amount accrued from the sale of the apples would be included on his final return. File my state tax return free Neither the estate nor the widow would realize income in respect of a decedent when the money is later paid. File my state tax return free Example 3. File my state tax return free On February 1, George High, a cash method taxpayer, sold his tractor for $3,000, payable March 1 of the same year. File my state tax return free His adjusted basis in the tractor was $2,000. File my state tax return free George died on February 15, before receiving payment. File my state tax return free The gain to be reported as income in respect of a decedent is the $1,000 difference between the decedent's basis in the property and the sale proceeds. File my state tax return free In other words, the income in respect of a decedent is the gain the decedent would have realized had he lived. File my state tax return free Example 4. File my state tax return free Cathy O'Neil was entitled to a large salary payment at the date of her death. File my state tax return free The amount was to be paid in five annual installments. File my state tax return free The estate, after collecting two installments, distributed the right to the remaining installments to you, the beneficiary. File my state tax return free The payments are income in respect of a decedent. File my state tax return free None of the payments were includible on Cathy's final return. File my state tax return free The estate must include in its income the two installments it received, and you must include in your income each of the three installments as you receive them. File my state tax return free Example 5. File my state tax return free You inherited the right to receive renewal commissions on life insurance sold by your father before his death. File my state tax return free You inherited the right from your mother, who acquired it by bequest from your father. File my state tax return free Your mother died before she received all the commissions she had the right to receive, so you received the rest. File my state tax return free The commissions are income in respect of a decedent. File my state tax return free None of these commissions were includible in your father's final return. File my state tax return free The commissions received by your mother were included in her income. File my state tax return free The commissions you received are not includible in your mother's income, even on her final return. File my state tax return free You must include them in your income. File my state tax return free Character of income. File my state tax return free   The character of the income you receive in respect of a decedent remains the same as it would have been to the decedent if he or she were alive. File my state tax return free If the income would have been a capital gain to the decedent, it will be a capital gain to you. File my state tax return free Transfer of right to income. File my state tax return free   If you transfer your right to income in respect of a decedent, you must include in your income the greater of: The amount you receive for the right, or The fair market value of the right you transfer. File my state tax return free   If you make a gift of such a right, you must include in your income the fair market value of the right at the time of the gift. File my state tax return free   If the right to income from an installment obligation is transferred, the amount you must include in income is reduced by the basis of the obligation. File my state tax return free See Installment obligations, later. File my state tax return free Transfer defined. File my state tax return free   A transfer for this purpose includes a sale, exchange, or other disposition, the satisfaction of an installment obligation at other than face value, or the cancellation of an installment obligation. File my state tax return free Installment obligations. File my state tax return free   If the decedent sold property using the installment method and you are collecting payments on an installment obligation acquired from the decedent, use the same gross profit percentage the decedent used to figure the part of each payment that represents profit. File my state tax return free Include in your income the same profit the decedent would have included had death not occurred. File my state tax return free For more information, see Publication 537, Installment Sales. File my state tax return free   If you dispose of an installment obligation acquired from a decedent (other than by transfer to the obligor), the rules explained in Publication 537 for figuring gain or loss on the disposition apply to you. File my state tax return free Transfer to obligor. File my state tax return free   A transfer of a right to income, discussed earlier, has occurred if the decedent (seller) sold property using the installment method and the installment obligation was transferred to the obligor (buyer or person legally obligated to pay the installments). File my state tax return free A transfer also occurs if the obligation was canceled either at death or by the estate or person receiving the obligation from the decedent. File my state tax return free An obligation that becomes unenforceable is treated as having been canceled. File my state tax return free   If such a transfer occurs, the amount included in the income of the transferor (the estate or beneficiary) is the greater of the amount received or the fair market value of the installment obligation at the time of transfer, reduced by the basis of the obligation. File my state tax return free The basis of the obligation is the decedent's basis, adjusted for all installment payments received after the decedent's death and before the transfer. File my state tax return free   If the decedent and obligor were related persons, the fair market value of the obligation cannot be less than its face value. File my state tax return free Specific Types of Income in Respect of a Decedent This section explains and provides examples of some specific types of income in respect of a decedent. File my state tax return free Wages. File my state tax return free   The entire amount of wages or other employee compensation earned by the decedent but unpaid at the time of death is income in respect of a decedent. File my state tax return free The income is not reduced by any amounts withheld by the employer. File my state tax return free If the income is $600 or more, the employer should report it in box 3 of Form 1099-MISC, Miscellaneous Income, and give the recipient a copy of the form or a similar statement. File my state tax return free   Wages paid as income in respect of a decedent are not subject to federal income tax withholding. File my state tax return free However, if paid during the calendar year of death, they are subject to withholding for social security and Medicare taxes. File my state tax return free These taxes should be included on the decedent's Form W-2 along with the taxes withheld before death. File my state tax return free These wages are not included in box 1 of Form W-2. File my state tax return free   Wages paid as income in respect of a decedent after the year of death generally are not subject to withholding for any federal taxe
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The File My State Tax Return Free

File my state tax return free Publication 525 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionAssignment of income. File my state tax return free Ordering forms and publications. File my state tax return free Tax questions. File my state tax return free Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 525, such as legislation enacted after it was published, go to www. File my state tax return free irs. File my state tax return free gov/pub525. File my state tax return free What's New Health flexible spending arrangements (health FSAs) under cafeteria plans. File my state tax return free  For plan years beginning after 2012, health FSAs are subject to a $2,500 limit on salary reduction contributions. File my state tax return free For plan years beginning after 2013, the $2,500 limit is subject to an inflation adjustment. File my state tax return free Itemized deduction for medical expenses. File my state tax return free  Beginning in 2013, an itemized deduction is generally allowed for uncompensated medical expenses that exceed 10% of adjusted gross income (AGI). File my state tax return free If an individual or an individual’s spouse was born before January 2, 1949, the deduction is allowed for expenses that exceed 7. File my state tax return free 5% of AGI. File my state tax return free Additional Medicare Tax. File my state tax return free  Beginning in 2013, a 0. File my state tax return free 9% Additional Medicare Tax applies to Medicare wages, railroad retirement (RRTA) compensation, and self-employment income that are more than: $125,000 if married filing separately, $250,000 if married filing jointly, or $200,000 if single, head of household, or qualifying widow(er). File my state tax return free For more information, see Form 8959 and its instructions. File my state tax return free Net Investment Income Tax (NIIT). File my state tax return free  Beginning in 2013, the NIIT applies at a rate of 3. File my state tax return free 8% to certain net investment income of individuals, estates and trusts that have income above the threshold amounts. File my state tax return free Individuals will owe the tax if they have net investment income and also have modified adjusted gross income over the following thresholds for their filing status: Married filing jointly, $250,000; Married filing separately, $125,000; Single, $200,000; Head of household (with qualifying person), $200,000; Qualifying widow(er) with dependent child, $250,000. File my state tax return free For more information, see Form 8960 and its instructions. File my state tax return free Reminders Terrorist attacks. File my state tax return free  You can exclude from income certain disaster assistance, disability, and death payments received as a result of a terrorist or military action. File my state tax return free For more information, see Publication 3920, Tax Relief for Victims of Terrorist Attacks. File my state tax return free Gulf oil spill. File my state tax return free  You are required to include in your gross income payments you received for lost wages, lost business income, or lost profits. File my state tax return free See Gulf oil spill under Other Income, later. File my state tax return free Qualified settlement income. File my state tax return free . File my state tax return free  If you are a qualified taxpayer, you can contribute all or part of your qualified settlement income, up to $100,000, to an eligible retirement plan, including an IRA. File my state tax return free Contributions to eligible retirement plans, other than a Roth IRA or a designated Roth contribution, reduce the qualified settlement income that you must include in income. File my state tax return free See Exxon Valdez settlement income under Other Income, later. File my state tax return free Foreign income. File my state tax return free  If you are a U. File my state tax return free S. File my state tax return free citizen or resident alien, you must report income from sources outside the United States (foreign income) on your tax return unless it is exempt by U. File my state tax return free S. File my state tax return free law. File my state tax return free This is true whether you reside inside or outside the United States and whether or not you receive a Form W-2, Wage and Tax Statement, or Form 1099 from the foreign payer. File my state tax return free This applies to earned income (such as wages and tips) as well as unearned income (such as interest, dividends, capital gains, pensions, rents, and royalties). File my state tax return free If you reside outside the United States, you may be able to exclude part or all of your foreign source earned income. File my state tax return free For details, see Publication 54, Tax Guide for U. File my state tax return free S. File my state tax return free Citizens and Resident Aliens Abroad. File my state tax return free Disaster mitigation payments. File my state tax return free . File my state tax return free  You can exclude from income grants you use to mitigate (reduce the severity of) potential damage from future natural disasters that are paid to you through state and local governments. File my state tax return free For more information, see Disaster mitigation payments under Welfare and Other Public Assistance Benefits, later. File my state tax return free Qualified joint venture. File my state tax return free  A qualified joint venture conducted by you and your spouse may not be treated as a partnership if you file a joint return for the tax year. File my state tax return free See Partnership Income under Business and Investment Income, later. File my state tax return free Photographs of missing children. File my state tax return free  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. File my state tax return free Photographs of missing children selected by the Center may appear in this publication on pages that otherwise would be blank. File my state tax return free 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. File my state tax return free Introduction You can receive income in the form of money, property, or services. File my state tax return free This publication discusses many kinds of income and explains whether they are taxable or nontaxable. File my state tax return free It includes discussions on employee wages and fringe benefits, and income from bartering, partnerships, S corporations, and royalties. File my state tax return free It also includes information on disability pensions, life insurance proceeds, and welfare and other public assistance benefits. File my state tax return free Check the index for the location of a specific subject. File my state tax return free In most cases, an amount included in your income is taxable unless it is specifically exempted by law. File my state tax return free Income that is taxable must be reported on your return and is subject to tax. File my state tax return free Income that is nontaxable may have to be shown on your tax return but is not taxable. File my state tax return free Constructively received income. File my state tax return free   You are generally taxed on income that is available to you, regardless of whether it is actually in your possession. File my state tax return free    A valid check that you received or that was made available to you before the end of the tax year is considered income constructively received in that year, even if you do not cash the check or deposit it to your account until the next year. File my state tax return free For example, if the postal service tries to deliver a check to you on the last day of the tax year but you are not at home to receive it, you must include the amount in your income for that tax year. File my state tax return free If the check was mailed so that it could not possibly reach you until after the end of the tax year, and you otherwise could not get the funds before the end of the year, you include the amount in your income for the next tax year. File my state tax return free Assignment of income. File my state tax return free   Income received by an agent for you is income you constructively received in the year the agent received it. File my state tax return free If you agree by contract that a third party is to receive income for you, you must include the amount in your income when the third party receives it. File my state tax return free Example. File my state tax return free You and your employer agree that part of your salary is to be paid directly to one of your creditors. File my state tax return free You must include that amount in your income when your creditor receives it. File my state tax return free Prepaid income. File my state tax return free   In most cases, prepaid income, such as compensation for future services, is included in your income in the year you receive it. File my state tax return free However, if you use an accrual method of accounting, you can defer prepaid income you receive for services to be performed before the end of the next tax year. File my state tax return free In this case, you include the payment in your income as you earn it by performing the services. File my state tax return free Comments and suggestions. File my state tax return free   We welcome your comments about this publication and your suggestions for future editions. File my state tax return free   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. File my state tax return free NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. File my state tax return free Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. File my state tax return free   You can send your comments from www. File my state tax return free irs. File my state tax return free gov/formspubs/. File my state tax return free Click on “More Information” and then on “Comment on Tax Forms and Publications. File my state tax return free ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. File my state tax return free Ordering forms and publications. File my state tax return free   Visit www. File my state tax return free irs. File my state tax return free gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. File my state tax return free Internal Revenue Service 1201 N. File my state tax return free Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. File my state tax return free   If you have a tax question, check the information available on IRS. File my state tax return free gov or call 1-800-829-1040. File my state tax return free We cannot answer tax questions sent to either of the above addresses. File my state tax return free Useful Items - You may want to see: Publication 334 Tax Guide for Small Business 523 Selling Your Home 527 Residential Rental Property 541 Partnerships 544 Sales and Other Dispositions of Assets 550 Investment Income and Expenses 559 Survivors, Executors, and Administrators 575 Pension and Annuity Income 915 Social Security and Equivalent Railroad Retirement Benefits 970 Tax Benefits for Education 4681 Canceled Debts, Foreclosures, Repossessions, and Abandonments Form (and Instructions) 1040 U. File my state tax return free S. File my state tax return free Individual Income Tax Return 1040A U. File my state tax return free S. File my state tax return free Individual Income Tax Return 1040EZ Income Tax Return for Single and Joint Filers With No Dependents 1040NR U. File my state tax return free S. File my state tax return free Nonresident Alien Income Tax Return 1099-R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. File my state tax return free W-2 Wage and Tax Statement  See How To Get Tax Help , near the end of this publication, for information about getting these publications. File my state tax return free Prev  Up  Next   Home   More Online Publications