Publication 559
For use in Preparing 2012 Returns
Personal Representative
DutiesFees Received by Personal RepresentativesFinal Income Tax Return for Decedent—Form 1040
Name, Address, and SignatureWhen and Where To FileFiling RequirementsIncome To IncludeExemptions and DeductionsCredits, Other Taxes, and PaymentsTax Forgiveness for Armed Forces Members, Victims of Terrorism, and
AstronautsFiling RemindersOther Tax Information
Tax Benefits for SurvivorsIncome in Respect of a DecedentDeductions in Respect of a DecedentEstate Tax DeductionGifts, Insurance, and InheritancesOther Items of IncomeIncome Tax Return of an Estate— Form 1041
Filing RequirementsIncome To IncludeExemption and DeductionsCredits, Tax, and PaymentsName, Address, and SignatureWhen and Where To FileDistributions to Beneficiaries
Income That Must Be Distributed CurrentlyOther Amounts DistributedDischarge of a Legal ObligationCharacter of DistributionsHow and When To ReportBequestTermination of EstateEstate and Gift Taxes
Applicable Credit AmountGift TaxEstate TaxGeneration-Skipping Transfer TaxComprehensive Example
Final Return for Decedent—Form 1040Income Tax Return of an Estate—Form 1041How To Get Tax Help
