Pub. 17, Chapter 4 - Decedents
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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