Tax Preparation Help  
Publication 559 2008 Tax Year

Publication 559 - Introductory Material


Throughout this publication, section references are to the Internal Revenue Code unless otherwise noted.

Estate tax return. Generally, if the decedent died during 2007, an estate tax return (Form 706) must be filed if the gross estate is more than $2,000,000.

Estate tax repeal. The estate tax is repealed for decedents dying after 2009 and before 2011.

Consistent treatment of estate and trust items. Beneficiaries must generally treat estate items the same way on their individual returns as they are treated on the estate's return.

Individual taxpayer identification number (ITIN). The IRS will issue an ITIN to a nonresident or resident alien who does not have and is not eligible to get a social security number (SSN). To apply for an ITIN, file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS. It usually takes 4 to 6 weeks to get an ITIN. An ITIN is for tax use only. It does not entitle the holder to social security benefits or change the holder's employment or immigration status under U.S. law.

Requests for extension to file Form 1041. You can request an automatic 6-month extension of time to file Form 1041, U.S. Income Tax Return for Estates and Trusts by filing Form 7004, Application for Automatic 6-Month Extension of Time To File Certain Business Income Tax, Information, and Other Returns.

Photographs of missing children. The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.

This publication is designed to help those in charge of the property (estate) of an individual who has died (decedent). It shows them how to complete and file federal income tax returns and points out their responsibility to pay any taxes due.

A comprehensive example, using tax forms, is included near the end of this publication. Also included at the end of this publication are the following items.

  • A checklist of the forms you may need and their due dates.

  • A worksheet to reconcile amounts reported in the decedent's name on information Forms W-2, 1099-INT, 1099-DIV, etc. The worksheet will help you correctly determine the income to report on the decedent's final return and on the return for either the estate or a beneficiary.

Comments and suggestions.   We welcome your comments about this publication and your suggestions for future editions.

  You can write to us at the following address:

Internal Revenue Service
SE:W:CAR:MP:T:T:SP
1111 Constitution Ave. NW, IR-6526
Washington, DC 20224

  We respond to many letters by telephone. Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence.

  You can email us at *taxforms@irs.gov. (The asterisk must be included in the address.) Please put “Publications Comment” on the subject line. Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax products.

Publication

  • 950 Introduction to Estate and Gift Taxes

  • 3920 Tax Relief for Victims of Terrorist Attacks

  • 4492 Information for Taxpayers Affected by Hurricanes Katrina, Rita, and Wilma

Form (and Instructions)

  • 1040
    U.S. Individual Income Tax Return

  • 1041
    U.S. Income Tax Return for Estates and Trusts

  • 706
    United States Estate (and Generation-Skipping Transfer) Tax Return

  • 1310
    Statement of Person Claiming Refund Due a Deceased Taxpayer

See How To Get Tax Help near the end of this publication for information about getting publications and forms.

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