Additional Publications You May Find Useful

Publication 559, Survivors, Executors, and Administrators

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

Publication 908, Bankruptcy Tax Guide

This publication explains the basic federal income tax aspects of bankruptcy.

Publication 4681, Canceled Debts, Foreclosures, Repossessions, and Abandonments

This publication explains the federal tax treatment of canceled debts, foreclosures, repossessions, and abandonments.