Index

A

Accelerated death benefits, Accelerated Death Benefits, Accelerated death benefits.
Archer MSA, HSA, Archer MSA, or Medicare Advantage MSA, HSA, Archer MSA, or a Medicare Advantage MSA.
Assistance (see Tax help)
Astronauts
Tax forgiveness, Astronauts

B

Basis
Inherited property, Basis of Inherited Property
Joint interest property, Joint interest.
Qualified joint interest, Qualified joint interest.
Beneficiary
Basis of property, Basis of Inherited Property
Character of distributions, Character of Distributions
Excess deductions, Excess deductions.
Income received, Other Items of Income
Liability, estate's income tax, Liability of the beneficiary.
Nonresident alien, Nonresident alien beneficiary.
Reporting distributions, How and When To Report
Successor, Successor beneficiary.
Treatment of distributions, Distributions to Beneficiaries
Unused loss carryovers, Unused loss carryovers.
Bequest
Defined, Bequest
Property received, Gifts, Insurance, and Inheritances

C

Claim, credit or refund, Claim for Credit or Refund
Combat zone, Combat Zone
Comments, Comments and suggestions.
Coverdell education savings account (ESA), Coverdell Education Savings Account (ESA), Coverdell education savings account (ESA).
Credit
Child tax, Child tax credit.
Earned income, Earned income credit.
Elderly or disabled, Credit for the elderly or the disabled.
Final return for decedent, Credits
General business, General business tax credit.

D

Death benefits
Accelerated, Accelerated Death Benefits, Accelerated death benefits.
Public safety officers, Death benefits.
Decedent
Final return, Final Income Tax Return for Decedent—Form 1040
Income in respect of, Income in Respect of a Decedent
Deductions
Estate tax, Estate Tax Deduction
In respect of decedent, Deductions in Respect of a Decedent
Medical expenses, Medical Expenses
Standard, Standard Deduction
Distributable net income, Distributable net income.
Distributions
Deduction, Income Distribution Deduction
Limit on deduction, Tax-exempt income not deductible.
Not treated as bequests, Distributions not treated as bequests.
Property, in kind, Property distributed in kind.

E

Education savings account, Coverdell, Coverdell Education Savings Account (ESA), Coverdell education savings account (ESA).
Estate
Income tax return, Income Tax Return of an Estate— Form 1041
Insolvent, Insolvent estate.
Period of administration, Period of Administration
Tax deduction, Estate Tax Deduction
Termination, Termination of Estate
Transfer of unused deductions, Transfer of Unused Deductions to Beneficiaries
Estate tax deduction, Estate Tax Deduction
Estimated tax, Estimated tax., Transfer of Credit for Estimated Tax Payments
Example
Comprehensive, Comprehensive Example
Decedent's final return, Final Return for Decedent—Form 1040
Estate's tax return, Income Tax Return of an Estate—Form 1041
Exemption
Estate's tax return, Exemption Deduction
Final return for decedent, Exemptions
Expenses
Accrued, Accrued expenses.
Administration, Administration Expenses
Deductions in respect of decedent, Deductions in Respect of a Decedent
Funeral, Funeral and Medical Expenses
Medical, Medical Expenses, Medical and dental expenses of a decedent.
Extension to file Form 1041, Extension of time to file.

F

Fiduciary relationship, Notice of fiduciary relationship.
Filing requirements
Decedent's final return, Filing Requirements
Estate's tax return, Filing Requirements
Final return for decedent
Credits, Credits
Exemption and deductions, Exemptions and Deductions
Filing requirements, Filing Requirements
Income to include, Income To Include
Joint return, Joint Return
Name, address, and signature, Name, Address, and Signature
Other taxes, Other Taxes
Payments, Payments of Tax
When and where to file, When and Where To File
Who must file, Final Income Tax Return for Decedent—Form 1040
Form
1040NR, Nonresident Alien, Filing Requirements
1041, Income Tax Return of an Estate— Form 1041
1042, Nonresident alien beneficiary.
1310, Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer.
4810, Form 4810.
56, Notice of fiduciary relationship.
6251, Form 6251.
706, Estate and Gift Taxes
SS–4, Identification number.
Free tax services, Free help with your tax return.
Funeral expenses, Funeral expenses.

H

Help (see Tax help)

I

Identification number, application, Identification number.
Income
Community, Community Income
Distributable net income, Distributable net income.
Distributed currently, Income That Must Be Distributed Currently
Interest and dividend, Interest and Dividend Income (Forms 1099)
Partnership, final return, Partnership Income
S corporation, S Corporation Income
Self-employment, Self-Employment Income
Income in respect of decedent, Income in Respect of a Decedent, Inherited IRAs.
Income tax return of an estate
Credits, tax, and payments, Credits, Tax, and Payments
Exemption and deductions, Exemption and Deductions
Filing requirements, Filing Requirements
Income to include, Income To Include
Name, address, and signature, Name, Address, and Signature
When and where to file, When and Where To File
Inherited IRAs, Inherited IRAs.
Inherited property, Gifts, Insurance, and Inheritances
Installment obligations, Installment obligations., Installment obligations.
Insurance, Insurance

J

Joint return
Revoked by personal representative, Personal representative may revoke joint return election.
Who can file, Joint Return

L

Losses
Deduction on final return, Deduction for Losses
Estate's tax return, Losses

N

Notice of fiduciary relationship
Form 56, Notice of fiduciary relationship.

P

Partnership income, Partnership Income, Partnership income.
Penalty
Information returns, Penalty.
Substantial valuation misstatement, Valuation misstatements.
Personal representative
Defined, Personal Representative
Duties, Duties
Fees received, Fees Received by Personal Representatives
Penalty, Penalty., Penalty.
Prompt assessment, request, Request for prompt assessment (charge) of tax.
Public safety officers, death benefits, Death benefits.
Publications (see Tax help)

R

Refund
File for decedent, Refund
Military or terrorist action deaths, Claim for Credit or Refund
Release from liability, Request for discharge from personal liability for tax.
Return
Decedent's final, Final Income Tax Return for Decedent—Form 1040
Estate's income tax, Income Tax Return of an Estate— Form 1041
Information, Information Returns
Roth IRA, Roth IRAs.

S

Separate shares rule, Separate shares rule.
Suggestions, Comments and suggestions.
Survivors
Income, Other Items of Income
Tax benefits, Tax Benefits for Survivors

V

Valuation method
Inherited property, Basis of Inherited Property
Special-use, Special-use valuation.
Victims of terrorist attacks, Specified Terrorist Victim

W

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

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