This chapter discusses the tax responsibilities of the person who is in charge of the property of a decedent (person who died). It also covers the following topics.

• Filing the decedent's final return.
• Tax effects on survivors.

This chapter does not discuss the requirements for filing an income tax return of an estate (Form 1041). For information on Form 1041, see Income Tax Return of an Estate-Form 1041 in Publication 559. This chapter also does not discuss the requirements for filing an estate tax return (Form 706). For information on Form 706, see Form 706 in Publication 559.

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