1999 Tax Help Archives  

Pub. 17, Chapter 4 - Decedents

Introduction

This is archived information that pertains only to the 1999 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

Download: Form 1040 • 1040 Instructions PDF or HTML
Schedule A & BForm 1040AForm 1040EZTax Tables

This chapter discusses the tax responsibilities of the person who is in charge of the property (estate) of an individual who has died (decedent). It also covers the following topics.

  • Filing the decedent's final return.
  • Tax effects on survivors.

This chapter does not discuss the requirements for filing an income tax return of an estate (Form 1041). For information on Form 1041, see Income Tax Return of an Estate--Form 1041 in Publication 559. This chapter also does not discuss the requirements for filing an estate tax return (Form 706). For information, see Form 706 and its instructions.

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