Table of Contents

• Publication 559 - Introductory Material
  • Future Developments
  • What's New
  • Reminders
  • Introduction
  • Useful Items - You may want to see:
• Publication 559 - Main Content
  • 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 (LITCs).
• Publication 559 - Additional Material
• Index