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IRS.gov Website

Frequently Asked Tax Questions

Other - MISC Estate & Abusive Tax Avoidance Transactions

  1. How can I recognize an abusive tax avoidance transaction?
  2. The IRS corrected my return and sent me an additional refund. Does this mean I am also entitled to an additional refund on my state tax return?
  3. How do I deduct the administration expenses of my father's estate?

Rev. date: 12/18/2014

How can I recognize an abusive tax avoidance transaction?

Taxpayers can minimize their tax liability through legitimate investment, but they cannot invest in abusive tax avoidance transactions to minimize or eliminate their tax liability. An abusive tax avoidance transaction:
Take care in investigating your investment to discover if it is an abusive tax avoidance transaction. Current information on IRS.gov covering abusive tax avoidance transactions includes:

Rev. date: 12/18/2014

The IRS corrected my return and sent me an additional refund. Does this mean I am also entitled to an additional refund on my state tax return?

Whether you are entitled to an additional state tax refund depends on the change that was made to your federal return. For example, if you used the wrong line on the tax tables to figure your tax on your federal tax return, this may not affect your state tax return. However, if the change was made to the amount of your taxable income, it may affect your state tax return.
Contact your state tax office for additional information. It is helpful to have a copy of your tax returns (federal and state) and a copy of the IRS adjustment notice when you call. To contact the tax office for your state, please see State Government Websites.

Rev. date: 12/18/2014

How do I deduct the administration expenses of my father's estate?

You can deduct the expenses incurred by an estate for its administration either as an expense against the estate and generation-skipping transfer (GST) tax or the annual income tax against the estate.
In general, administration expenses deductible in figuring the estate tax include: