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.
Current Products
Recent Developments
None at this time.
Other Items You May Find Useful
All Revisions for Publication 559
Publication 3, Armed Forces' Tax Guide
Publication 334, Tax Guide for Small Business
Publication 501, Exemptions, Standard Deduction, and Filing Information
Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities
Comment on Publication 559
Use the Comment on Tax Forms and Publications web form to provide feedback on the content of this product. Although we cannot respond individually to each comment, we do appreciate your feedback and will consider all comments submitted.
CAUTION: We cannot respond to tax-related questions submitted using this page. Instead, please see out Tax Law Questions page.
Related Items
About Form 56
Form 706, United States Estate (and Generation Skipping Transfer) Tax Return
About Form 709
About Form 1040 U.S. Individual Income Tax Return
About Form 1041
Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer
Form SS 4, Application for Employer Identification Number (EIN)
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Formulario SS-4PR, Solicitud de Número de Identificación Patronal (EIN)