Income Tax on an Estate

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IRS.gov Website

Income Tax on an Estate

Estate
Estate Tax
Estate and Gift Taxes
Federal Estate Tax
Gift
Gift Tax


Forms and Instructions

Relevant Forms

Form 706 United States Estate (and Generation-Skipping Transfer) Tax Return
Instructions for Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return

Form 706-A United States Additional Estate Tax Return
Instructions for Form 706-A, United States Additional Estate Tax Return

Form 706-CE Certification of Payment of Foreign Death Tax

Form 706-D United States Additional Estate Tax Return Under Code Section 2057
Instructions for Form 706-D, United States Additional Estate Tax Return Under Code Section 2057

Form 706-GS(D) Generation-Skipping Transfer Tax Return for Distributions
Instructions for Form 706-GS(D), Generation-Skipping Transfer Tax Return for Distributions

Form 706-GS(D-1) Notification of Distribution From a Generation-Skipping Trust
Instructions for Form 706-GS(D-1), Notification of Distribution From a Generation-Skipping Trust

Form 706-GS(T) Generation Skipping Transfer Tax Return for Terminations
Instructions for Form 706-GS(T), Generation-Skipping Transfer Tax Return For Terminations

Form 706-NA United States Estate (and Generation-Skipping Transfer) Tax Return
Instructions for Form 706-NA, United States Estate (and Generation-Skipping Transfer) Tax Return (Estate of nonresident not a citizen of the U.S.)

Form 706-QDT U.S. Estate Tax Return for Qualified Domestic Trusts
Instructions for Form 706-QDT, U.S. Estate Tax Return for Qualified Domestic Trusts

Form 709 United States Gift (and Generation-Skipping Transfer) Tax Return
Instructions for Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return

Form 1041 U.S. Income Tax Return for Estates and Trusts
Instructions for Form 1041, U.S. Income Tax Return for Estates and Trusts, and Schedules A, B, G, J, and K-1

Form 1041 (Schedule I) Alternative Minimum Tax - Estates and Trusts
Instructions for Schedule I (Form 1041), Alternative Minimum Tax (AMT)

Form 1041 (Schedule K-1) Beneficiary's Share of Income, Deductions, Credits, etc.

Form 1041-ES Estimated Income Tax for Estates and Trusts

Form 1116 Foreign Tax Credit (Individual, Estate, or Trust)
Instructions for Form 1116, Foreign Tax Credit (Individual, Estate, or Trust)

Form 2210 Underpayment of Estimated Tax by Individuals, Estates and Trusts
Instructions for Form 2210, Underpayment of Estimated Tax by Individuals, Estates and Trusts

Form 2848 Power of Attorney and Declaration of Representative
Instructions for Form 2848, Power of Attorney and Declaration of Representative

Form 3520 Annual Return To Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts
Instructions for Form 3520, Annual Return to Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts

Form 4421 Declarations - Executor's Commissioner's and Attorney's Fees

Form 4422 Application for Certificate Discharging Property Subject To Estate Tax Lien

Form 4768 Application for Extension of Time To File a Return and/or Pay U.S. Estate (and Generation-Skipping Transfer) Taxes
Instructions for Form 4768, Application for Extension of Time To File a Return and/or Pay U.S. Estate (and Generation-Skipping Transfer) Taxes

Form 8453-F U.S. Estate or Trust Income Tax Declaration and Signature for Electronic Filing

Form 8801 Credit for Prior Year Minimum Tax - Individuals, Estates, and Trusts
Instructions for Form 8801, Credit for Prior Year Minimum Tax - Individuals, Estates, and Trusts

Form 8855 Election to Treat a Qualified Revocable Trust as Part of an Estate

Form 8879-F IRS e-file Signature Authorization for Form 1041

Form 8892 Application for Automatic Extension of Time To File Form 709 and/or Payment of Gift/Generation-Skipping Transfer Tax


Publications

Related Publications

Publication 463 Travel, Entertainment, Gift, and Car Expenses

Publication 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts

Publication 559 Survivors, Executors and Administrators

Publication 950 Introduction to Estate and Gift Taxes

Publication 1437 Procedures for the 1041 e-file Program U.S. Income Tax Returns for Estates and Trusts

Publication 1438 File Specifications, Validation Criteria & Record Layouts for the Form 1041, e-file U.S. Income Tax Return for Estates & Trusts

Links Inside Publications

Publication 17 - Your Federal Income Tax (For Individuals) - Gift Expenses

Gift Expenses. If you give gifts in the course of your trade or business, you can deduct all or part of the...

Publication 504 - Divorced or Separated Individuals - Property Settlements

Gift Tax Return. Report a transfer of property subject to gift tax on Form 709. Generally, Form 709 is due...

Publication 530 - Tax Information for Homeowners - Basis

Gift. To figure the basis of property you receive as a gift, you must know its adjusted basis (defined later)...

Publication 559 - Survivors, Executors and Administrators - Estate and Gift Taxes

Estate and Gift Taxes. This publication does not contain all the rules and exceptions for federal estate,...

Publication 559 - Survivors, Executors and Administrators - Estate and Gift Taxes

Gift Tax. The gift tax applies to lifetime transfers of property from one person (the donor) to another person...

Publication 559 - Survivors, Executors and Administrators - Estate and Gift Taxes

Estate Tax. Estate tax may apply to your taxable estate at your death. Your taxable estate is your gross estate...

Publication 571 - Tax-Sheltered Annuity Plans (403(b) Plans) For Employees of Public Schools and Certain Tax-Exempt Organizations - Gift Tax

Gift Tax. If, by choosing or not choosing an election, or option, you provide an annuity for your beneficiary...

Publication 721 - Tax Guide to U.S. Civil Service Retirement Benefits - Part II Rules for Retirees

Federal Gift Tax. If, through the exercise or nonexercise of an election or option, you provide an annuity...

Publication 721 - Tax Guide to U.S. Civil Service Retirement Benefits - Part IV Rules for Survivors of Federal Employees

Federal Estate Tax. Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return, must be...

Publication 721 - Tax Guide to U.S. Civil Service Retirement Benefits - Part V Rules for Survivors of Federal Retirees

Federal Estate Tax. A federal estate tax return may have to be filed for the estate of the retired employee....

Publication 950 - Introduction to Estate and Gift Taxes - Gift Tax

Filing a Gift Tax Return. Generally, you must file a gift tax return if any of the following apply: You do...

Publication 950 - Introduction to Estate and Gift Taxes - Gift Tax

Gift Tax. The gift tax applies to transfers by gift of property. You make a gift if you give property (including...

Publication 950 - Introduction to Estate and Gift Taxes - Estate Tax

Estate Tax. Estate tax may apply to your taxable estate at your death. Your taxable estate is your gross estate...

Publication 950 - Introduction to Estate and Gift Taxes - Income Tax on an Estate

Income Tax on an Estate. Your estate may have an income tax filing requirement for each year that it has $600...

Frequently Asked Questions

FAQ - Capital Gains, Losses, Sale of Home

What is the basis of property received as a gift? To figure the basis of property you receive as a gift, you...

FAQ - Small Business, Self-Employed, Other Business

Are business gifts deductible? If you give business gifts in the course of your trade or business you can deduct...

Web Links

IRS.gov Web Site

Estate and Gift Taxes

Section 7520 Interest Rates