| Publication 559 |
2008 Tax Year |
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.
- Nonresident alien, Nonresident alien beneficiary.
- Reporting distributions, How and When To Report
- Successor, Successor beneficiary.
- Treatment of distributions, Distributions to Beneficiaries From an Estate
- Unused loss carryovers, Unused loss carryovers.
- Bequest:
-
- Defined, Bequest
- Property received, Gifts, Insurance, and Inheritances
C
- Claim, credit or refund, Claim for Credit or Refund
- Combat zone, Combat Zone
- Comments, Comments and suggestions.
- Coverdell education savings account (ESA), Coverdell Education Savings Account (ESA), Coverdell education savings account (ESA).
- Credit:
-
- Child tax, Child tax credit.
- Earned income, Earned income credit.
- Elderly or disabled, Credit for the elderly or the disabled.
- Final return for decedent, Credits
- General business, General business tax credit.
D
- Death benefits:
-
- Accelerated, Accelerated Death Benefits, Accelerated death benefits.
- Public safety officers, Death benefits.
- Decedent:
-
- Final return, Final Return for Decedent
- Income in respect of, Income in Respect of a Decedent
- Deductions:
-
- Estate tax, Estate Tax Deduction
- In respect of decedent, Deductions in Respect of a Decedent
- Medical expenses, Medical Expenses
- Standard, Standard Deduction
- Distributable net income, Distributable net income.
- Distributions:
-
- Character, Character of amounts distributed.
- Deduction, Distribution Deduction
- Limit on deduction, Limit on deduction for distributions.
- Not treated as bequests, Distributions not treated as bequests.
- Property, in kind, Property distributed in kind.
E
- Education savings account, Coverdell, Coverdell Education Savings Account (ESA), Coverdell education savings account (ESA).
- Estate tax deduction, Estate Tax Deduction
- Estate:
-
- Income tax return, Income Tax Return of an Estate— Form 1041
- Insolvent, Insolvent estate.
- Nonresident alien, Estate of a nonresident alien.
- Period of administration, Period of Administration
- Tax deduction, Estate Tax Deduction
- Termination, Termination of Estate
- Transfer of unused deductions, Transfer of Unused Deductions to Beneficiaries
- Estimated tax, Estimated tax., Transfer of Credit for Estimated Tax Payments
- Example:
-
- Comprehensive, Comprehensive Example
- Decedent's final return, Final Return for Decedent
- Estate's tax return, Income Tax Return of an Estate—Form 1041
- Exemption:
-
- Estate's tax return, Exemption Deduction
- Final return for decedent, Exemptions
- Expenses:
-
- Accrued, Accrued expenses.
- Administration, Administration Expenses
- Deductions in respect of decedent, Deductions in Respect of a Decedent
- Funeral, Funeral and Medical Expenses
- Medical, Medical Expenses, Medical and dental expenses of a decedent.
- Extension to file Form 1041, Extension of time to file.
F
- Fiduciary relationship, Notice of fiduciary relationship.
- Filing requirements:
-
- Decedent's final return, Filing Requirements
- Estate's tax return, Filing Requirements
- Final return for decedent:
-
- Credits, Credits
- Exemption and deductions, Exemptions and Deductions
- Filing requirements, Filing Requirements
- Income to include, Income To Include
- Joint return, Joint Return
- Name, address, and signature, Name, Address, and Signature
- Other taxes, Other Taxes
- Payments, Payments of Tax
- When and where to file, When and Where To File
- Who must file, Final Return for Decedent
- Form:
-
- 1040NR, Nonresident Alien, Filing Requirements
- 1041, Income Tax Return of an Estate— Form 1041
- 1042, Nonresident alien beneficiary.
- 1310, Form 1310.
- 4810, Form 4810.
- 56, Notice of fiduciary relationship.
- 6251, Form 6251.
- 706, Form 706
- SS-4, Identification number.
- Free tax services, How To Get Tax Help
- Funeral expenses, Funeral expenses.
I
- Identification number, application, Identification number.
- 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
- Income:
-
- Community, Community Income
- Distributable net income, Distributable net income.
- Distributed currently, Income That Must Be Distributed Currently
- Interest and dividend, Interest and Dividend Income (Forms 1099)
- Partnership, final return, Partnership Income
- S corporation, S Corporation Income
- Self-employment, Self-Employment Income
- Inherited IRAs, Inherited IRAs.
- Inherited property, Gifts, Insurance, and Inheritances
- Installment obligations, Installment obligations., Installment obligations.
- Insurance, Insurance
P
- Partnership income, Partnership Income, Partnership income.
- Penalty:
-
- Information returns, Penalty.
- Substantial valuation misstatement, Valuation misstatements.
- Personal representative:
-
- Defined, Personal Representative
- Duties, Duties
- Fees received, Fees Received by Personal Representatives
- Penalty, Penalty., Penalty.
- Two or more, Two or More Personal Representatives
- Prompt assessment, request, Request for prompt assessment (charge) of tax.
- Public safety officers, death benefits, Death benefits.
- Publications (see Tax help)
T
- Tax help, How To Get Tax Help
- Tax:
-
- Alternative minimum
-
- Estate, Alternative minimum tax (AMT).
- Individuals, Alternative minimum tax (AMT).
- Benefits, survivors, Tax Benefits for Survivors
- Estimated, estate, Estimated tax., Transfer of Credit for Estimated Tax Payments
- Payments, final return, Payments of Tax
- Refund of income (claim), Form 1310.
- Self-employment, Self-employment tax.
- Transfer of credit, Transfer of Credit for Estimated Tax Payments
- Taxpayer Advocate, Contacting your Taxpayer Advocate.
- Terrorist action, tax relief, Tax Forgiveness for Armed Forces Members, Victims of Terrorism, and Astronauts
- Terrorist victim, Specified Terrorist Victim
- TTY/TDD information, How To Get Tax Help
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