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.
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Recent Developments
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Other Items You May Find Useful
All Revisions for Publication 559
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About Publication 334, Tax Guide for Small Business
About Publication 501, Exemptions, Standard Deduction, and Filing Information
About Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities
Comment on Publication 559
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