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IRS.gov Website
Publication 559
Survivors, Executors and Administrators
Introduction, Useful Items and Important Changes
For use in Preparing 2013 Returns

Personal Representative

Duties
Fees Received by Personal Representatives

Final Income Tax Return for Decedent—Form 1040

Name, Address, and Signature
When and Where To File
Filing Requirements
Income To Include
Exemptions and Deductions
Credits, Other Taxes, and Payments
Tax Forgiveness for Armed Forces Members, Victims of Terrorism, and Astronauts
Filing Reminders

Other Tax Information

Tax Benefits for Survivors
Income in Respect of a Decedent
Deductions in Respect of a Decedent
Estate Tax Deduction
Gifts, Insurance, and Inheritances
Other Items of Income

Income Tax Return of an Estate— Form 1041

Filing Requirements
Income To Include
Exemption and Deductions
Credits, Tax, and Payments
Name, Address, and Signature
When and Where To File

Distributions to Beneficiaries

Income That Must Be Distributed Currently
Other Amounts Distributed
Discharge of a Legal Obligation
Character of Distributions
How and When To Report
Bequest
Termination of Estate

Estate and Gift Taxes

Applicable Credit Amount
Gift Tax
Estate Tax
Generation-Skipping Transfer Tax

Comprehensive Example

Final Return for Decedent—Form 1040
Income Tax Return of an Estate—Form 1041

How To Get Tax Help

Low Income Taxpayer Clinics