Other Items Related to Publication 559
Form 56, Notice Concerning Fiduciary Relationship
You may use Form 56 to provide notification to the IRS of the creation or termination of a fiduciary relationship under section 6903 and give notice of qualification under section 6036.
Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return
The executor of a decedent's estate uses Form 706 to figure the estate tax imposed by Chapter 11 of the Internal Revenue Code and used to compute the generation-skipping transfer (GST) tax imposed by Chapter 13 on direct skips.
Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return
Use this form to report transfers subject to the federal gift and certain generation-skipping transfer (GST) taxes and allocation of the lifetime GST exemption to property transferred during the transferor's lifetime.
Form 1040, U.S. Individual Income Tax Return
Annual income tax return filed by citizens or residents of the United States.
Form 1041, U.S. Income Tax Return for Estates and Trusts
The fiduciary of a domestic decedent's estate, trust, or bankruptcy estate uses Form 1041 to report the income, deductions, gains, losses, etc. of the estate or trust, the income that is either accumulated or held for future distribution or distributed currently to the beneficiaries, any income tax liability of the estate or trust, and employment taxes on wages paid to household employees.
Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer
Use this form to claim a refund on behalf of a deceased taxpayer.
Form SS-4, Application for Employer Identification Number (EIN)
Use this form apply for an employer identification number (EIN). An EIN is a nine-digit number (for example, 12-3456789) assigned to sole proprietors, corporations, partnerships, estates, trusts, and other entities for tax filing and reporting purposes.
Publication 3, Armed Forces' Tax Guide
This publication covers the special tax situations of active members of the U.S. Armed Forces.