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IRS.gov Website
Publication 950
taxmap/pubs/p950-004.htm#en_us_publink100099473

Income Tax on an Estate(p5)

rule
Your estate may have an income tax filing requirement for each year that it has $600 or more of gross income or a beneficiary who is a nonresident alien. The tax is figured on the estate's income in a manner similar to that for individuals.
taxmap/pubs/p950-004.htm#en_us_publink100099474

Filing an income tax return.(p5)

rule
Every estate with an income tax filing requirement must file a Form 1041.
taxmap/pubs/p950-004.htm#en_us_publink100099475
Schedule K-1.(p5)
Schedule K-1 (Form 1041), Beneficiary's Share of Income, Deductions, Credits, etc., reports a beneficiary's portion of income, deductions, and credits from the estate. Also, for the final year of the estate, a beneficiary may receive the following tax benefits from the estate:
taxmap/pubs/p950-004.htm#en_us_publink100099476

More information.(p5)

rule
If you think your estate may have income tax filing requirements, see Form 1041 and its instructions, and Publication 559. You (or your estate) may want to speak with a qualified tax professional to receive help with questions about income tax filing requirements of an estate.