[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-187150-en":3,"doc-seo-187150-105":30,"detail-sidebar-cat-1-en-105":92},{"code":4,"msg":5,"data":6},0,"success",{"doc_id":7,"user_id":8,"nickname":9,"user_avatar":10,"doc_module":11,"category_id":12,"category_name":13,"doc_title":14,"doc_description":15,"doc_content":16,"file_id":17,"file_url":18,"file_type":19,"file_size":20,"view_count":11,"is_deleted":4,"is_public":11,"is_downloadable":11,"audit_status":11,"page_count":21,"language":22,"language_code":23,"site_id":24,"html_lang":23,"table_of_contents":25,"faqs":26,"seo_title":27,"seo_description":15,"update_tm":28,"read_time":29},187150,687197207639,"Asher","https://ap-avatar.wpscdn.com/davatar_a8503ba1806abce46bf441b54a3ca4cd",1,17,"Forms","IRS Publication 559 - Reminders","Publication 559 focuses on key reminders for estates and trusts, covering excess deductions on termination and how they retain their character for adjusted gross income or itemized deduction purposes. It emphasizes consistent treatment of estate and trust items between the estate return and beneficiaries’ individual returns, and consistent basis reporting between estates and recipients. The publication also notes updates such as the renamed qualifying surviving spouse status and an extension of time to elect portability under Rev. Proc. 2022-32, plus information about missing children photographs.","| |  |\n| --- | --- |\n| Get forms and other information faster and easier at: |  |\n| • [IRS.gov](IRS.gov) (English)\u003Cbr>• [IRS.gov/Spanish](IRS.gov/Spanish) (Español)\u003Cbr>• [IRS.gov/Chinese](IRS.gov/Chinese) (中文) | • [IRS.gov/Korean](IRS.gov/Korean) (한국어)\u003Cbr>• [IRS.gov/Russian](IRS.gov/Russian) (Pусский)\u003Cbr>• [IRS.gov/Vietnamese](IRS.gov/Vietnamese) (Tiếng Việt) |\n\n\n| Future Developments\u003Cbr>For the latest information about developments related to Pub. 559, such as legislation enacted after it was published, [go to](go to IRS.gov/Pub 559)[ ](go to IRS.gov/Pub 559)[IRS.gov/Pub 559](go to IRS.gov/Pub 559) . |\n| --- |\n| Reminders\u003Cbr>Excess deductions on termination. Under [IRS.gov/irb/](IRS.gov/irb/)[ ](IRS.gov/irb/)[2020](2020)–[45](45) IRB\\#TD-9918 , each excess deduction on termination of an estate or trust retains its separate character as an amount allowed in arriving at adjusted gross income (AGI), a non-miscellaneous itemized deduction, or a miscellaneous itemized deduction. For more information, seethe Instructions for Form 1041.\u003Cbr>Consistent treatment of estate and trust items. Beneficiaries must generally treat estate items the same way on their individual returns as they are treated on the estate's return.\u003Cbr>Consistent basis reporting between estate and person acquiring property from a decedent. Certain executors are required to report the estate tax value of property passing from a decedent to the IRS and to the recipient of the property (beneficiary) . See Consistent Basis Reporting Requirement, later, for more information.\u003Cbr>Filing status name changed to qualifying surviving spouse. The filing status qualifying widow(er) is now called qualifying surviving spouse. The rules for the filing status have not changed. The same rules that applied to qualifying widow(er) apply to qualifying surviving spouse. See Qualifying surviving spouse, later.\u003Cbr>Extension of time to elect portability. Effective July 8, 2022, Rev. Proc. 2022-32 provides a simplified method for certain estates to obtain an extension of time to file a return on or before the fifth anniversary of the decedent’s death to elect portability of the deceased spousal unused exclusion (DSUE) amount. See Filing requirements, later, for more information.\u003Cbr>Photographs of missing children. The Internal Revenue Service is a proud partner with the National Center for Missing & Exploited Children® (NCMEC) . Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. |","cbCaifNECnJTVCs5","https://ap.wps.com/l/cbCaifNECnJTVCs5","pdf",1598257,52,"English","en",105,"# Reminders\n## Excess deductions on termination\n## Consistent treatment between estate and beneficiaries\n## Consistent basis reporting requirement\n## Filing status name change to qualifying surviving spouse\n## Extension of time to elect portability\n## Photographs of missing children","[{\"question\":\"What happens to excess deductions on termination for an estate or trust?\",\"answer\":\"Each excess deduction on termination retains its separate character as an amount allowed in arriving at AGI or as an itemized deduction, consistent with the guidance described for Pub. 559.\"},{\"question\":\"How must beneficiaries treat estate items on their individual returns?\",\"answer\":\"Beneficiaries generally must treat estate items the same way on their individual returns as they are treated on the estate’s return.\"},{\"question\":\"What update affects the filing status formerly known as qualifying widow(er)?\",\"answer\":\"The filing status qualifying widow(er) is now called qualifying surviving spouse, while the underlying rules for the status have not changed.\"}]","IRS Publication 559 - Reminders | PDF",1788381075,18,{"code":4,"msg":31,"data":32},"ok",{"site_id":24,"language":23,"slug":33,"title":14,"keywords":34,"description":15,"schema_data":35,"social_meta":87,"head_meta":89,"extra_data":91,"updated_unix":28},"irs-publication-559-reminders","",{"@graph":36,"@context":86},[37,54,69],{"@type":38,"itemListElement":39},"BreadcrumbList",[40,44,48,51],{"item":41,"name":42,"@type":43,"position":11},"https://docshare.wps.com","Home","ListItem",{"item":45,"name":46,"@type":43,"position":47},"https://docshare.wps.com/template/","Template",2,{"item":49,"name":13,"@type":43,"position":50},"https://docshare.wps.com/template/forms/",3,{"item":52,"name":14,"@type":43,"position":53},"https://docshare.wps.com/template/irs-publication-559-reminders/187150/",4,{"url":52,"name":14,"@type":55,"author":56,"headline":14,"publisher":58,"fileFormat":61,"inLanguage":23,"description":15,"dateModified":62,"datePublished":63,"encodingFormat":61,"isAccessibleForFree":64,"interactionStatistic":65},"DigitalDocument",{"name":9,"@type":57},"Person",{"url":41,"name":59,"@type":60},"DocShare","Organization","application/pdf","2026-09-05","2026-09-02",true,{"@type":66,"interactionType":67,"userInteractionCount":50},"InteractionCounter",{"@type":68},"ViewAction",{"@type":70,"mainEntity":71},"FAQPage",[72,78,82],{"name":73,"@type":74,"acceptedAnswer":75},"What happens to excess deductions on termination for an estate or trust?","Question",{"text":76,"@type":77},"Each excess deduction on termination retains its separate character as an amount allowed in arriving at AGI or as an itemized deduction, consistent with the guidance described for Pub. 559.","Answer",{"name":79,"@type":74,"acceptedAnswer":80},"How must beneficiaries treat estate items on their individual returns?",{"text":81,"@type":77},"Beneficiaries generally must treat estate items the same way on their individual returns as they are treated on the estate’s return.",{"name":83,"@type":74,"acceptedAnswer":84},"What update affects the filing status formerly known as qualifying widow(er)?",{"text":85,"@type":77},"The filing status qualifying widow(er) is now called qualifying surviving spouse, while the underlying rules for the status have not changed.","https://schema.org",{"og:url":52,"og:type":88,"og:title":14,"og:site_name":59,"og:description":15},"article",{"robots":90,"canonical":52},"index,follow",{"doc_id":7,"site_id":24},{"code":4,"msg":5,"data":93},[94,99,104,109,114,119,122,126,131],{"id":95,"doc_module":11,"doc_module_name":46,"category_name":96,"show_sort_weight":97,"slug":98},11,"Presentations",90,"presentations",{"id":100,"doc_module":11,"doc_module_name":46,"category_name":101,"show_sort_weight":102,"slug":103},12,"Resumes",80,"resumes",{"id":105,"doc_module":11,"doc_module_name":46,"category_name":106,"show_sort_weight":107,"slug":108},14,"Invoices",70,"invoices",{"id":110,"doc_module":11,"doc_module_name":46,"category_name":111,"show_sort_weight":112,"slug":113},15,"Posters",60,"posters",{"id":115,"doc_module":11,"doc_module_name":46,"category_name":116,"show_sort_weight":117,"slug":118},16,"Social Media",50,"social-media",{"id":12,"doc_module":11,"doc_module_name":46,"category_name":13,"show_sort_weight":120,"slug":121},40,"forms",{"id":29,"doc_module":11,"doc_module_name":46,"category_name":123,"show_sort_weight":124,"slug":125},"Letters",30,"letters",{"id":127,"doc_module":11,"doc_module_name":46,"category_name":128,"show_sort_weight":129,"slug":130},21,"Paper Templates",5,"papers-templates",{"id":132,"doc_module":11,"doc_module_name":46,"category_name":133,"show_sort_weight":4,"slug":134},158,"General","general-158"]