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Index of Publication 559 - Survivors, Executors and AdministratorsTOC
B
Basis:
Inherited property, Basis of Inherited Property
Joint interest property, Joint interest.
Qualified joint interest, Qualified joint interest.
Beneficiary:
Basis of property, Basis of Inherited Property
Character of distributions, Character of Distributions
Excess deductions, Excess deductions.
Income received, Other Items of Income
Liability, estate's income tax, Liability of the beneficiary.
Reporting distributions, How and When To Report
Treatment of distributions, Distributions to Beneficiaries
Unused loss carryovers, Unused loss carryovers.
Bequest:
Defined, Bequest
C
Claim, credit or refund, Claim for Credit or Refund
Combat zone, Combat Zone
Credit:
Earned income, Earned income credit.
Final return for decedent, Credits
D
Death benefits:
Public safety officers, Death benefits.
Deductions:
In respect of decedent, Deductions in Respect of a Decedent
Medical expenses, Medical Expenses
Distributable net income, Distributable net income.
Distributions:
E
Estate:
Period of administration, Period of Administration
Tax deduction, Estate Tax Deduction
Transfer of unused deductions, Transfer of Unused Deductions to Beneficiaries
Estate tax deduction, Estate Tax Deduction
Example:
Comprehensive, Comprehensive Example
Decedent's final return, Final Return for Decedent—Form 1040
Exemption:
Estate's tax return, Exemption Deduction
Final return for decedent, Exemptions
Extension to file Form 1041, Extension of time to file.
H
Help, See: Tax help
I
Identification number, application, Identification number.
Income:
Community, Community Income
Distributable net income, Distributable net income.
Partnership, final return, Partnership Income
S corporation, S Corporation Income
Self-employment, Self-Employment Income
Income in respect of decedent, Income in Respect of a Decedent, Inherited IRAs.
Income tax return of an estate:
Credits, tax, and payments, Credits, Tax, and Payments
Exemption and deductions, Exemption and Deductions
Filing requirements, Filing Requirements
Income to include, Income To Include
Name, address, and signature, Name, Address, and Signature
When and where to file, When and Where To File
Inherited IRAs, Inherited IRAs.
Insurance, Insurance
J
Joint return:
Who can file, Joint Return
L
Losses:
Deduction on final return, Deduction for Losses
Estate's tax return, Losses
N
Notice of fiduciary relationship:
P
Penalty:
Information returns, Penalty.
Substantial valuation misstatement, Valuation misstatements.
Personal representative:
Duties, Duties
Penalty, Penalty., Penalty.
Public safety officers, death benefits, Death benefits.
Publications, See: Tax help
R
Refund:
File for decedent, Refund
Military or terrorist action deaths, Claim for Credit or Refund
Roth IRA, Roth IRAs.
S
Separate shares rule, Separate shares rule.
Survivors:
V
Valuation method:
Inherited property, Basis of Inherited Property
Victims of terrorist attacks, Specified Terrorist Victim
W
Widows and widowers, tax benefits, Qualifying widows and widowers.
TOC