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Covers information to collect after death, including asset titling, beneficiary data, decedent records, prior IRS filings via Form 4506, and valuation needs for real property and business interests. Provides operational steps for income tax administration such as obtaining EINs, filing Form 56 for fiduciary relationship notice, requesting extensions and prompt assessments, selecting a fiscal year, and evaluating a 645 election considerations and timing.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":41,"@type":70,"position":76},"https://docshare.wps.com/template/letters/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/look-what-you-made-me-do-a-checklist-for-post-mortem-tax-planning-taylors-version/301697/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/look-what-you-made-me-do-a-checklist-for-post-mortem-tax-planning-taylors-version/301697.png","ImageObject",442,249,{"name":88,"@type":89},"Bintang","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-23","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":9},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What taxes does the checklist address after a decedent’s death?","Question",{"text":108,"@type":109},"It covers federal income tax, estate tax, and gift tax issues, along with disclaimer planning strategies. It does not opine on matters unique to state law.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"What information should be gathered before starting federal tax planning?",{"text":113,"@type":109},"Review how assets are titled, collect decedent data including the death certificate and key personal identifiers, obtain copies of prior IRS returns, and secure valuations for assets that may require appraisal.",{"name":115,"@type":106,"acceptedAnswer":116},"Which IRS filings and administrative steps are highlighted for income tax planning?",{"text":117,"@type":109},"The checklist covers obtaining an EIN for the estate and certain trusts, filing Form 56 shortly after fiduciary appointment, requesting extensions with Form 4868, using Form 4810 for prompt assessment, and considering a fiscal-year election and the 645 election.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},301697,1790178857,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":40,"category_name":41,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":73,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":135,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":140,"read_time":47},962085564381,"https://ap-avatar.wpscdn.com/davatar_6f874abed73319feea01a86fa6f0fab8","LOOK WHAT YOU MADE ME DO: A CHECKLIST FOR POST-MORTEM TAX PLANNING  \n(TAYLOR’S VERSION)  \nAshley L. Case, Esq., LL.M., ACTEC, AEP  \nShareholder Tiffany & Bosco, P.A. 2525 East Camelback Road, Seventh Floor Phoenix, Arizona 85016  \n(602) 255-6063  \n[alc@tblaw.com](alc@tblaw.com)  \nI. Introduction  \nFollowing a decedent’s death there are a number of tax planning options to consider. This handout provides a checklist for the various tax issues (income tax, estate tax, and gift tax) and disclaimer planning strategies that should be explored post-mortem. This checklist discusses only federal tax planning and does not opine on issues that may be unique to state law.  \nII. Gather Information  \n□ Asset Titling  \nDetermine how all assets are titled. Review beneficiary forms for accounts (e.g., life insurance policies), estate planning documents (including wills and trusts), premarital and post-marital agreements, and entity agreements (e.g., buy-sell). Locate statements, valuations, and deeds related to assets and property.  \n□ Collect Decedent Data  \nObtain decedent’s death certificate. Identify family members and devisees and determine their current contact information. Obtain social security number of decedent and executor (for use with tax filings) .  \n□ Copies of Prior Returns  \nObtain copies of returns that have been filed with the IRS by the decedent by filing Form 4506, Request for Copy of Tax Form. The current cost is $30 per return and it may take up to 75 days for the IRS to process the request. This practice helps to ensure there are no surprises, particularly in light of the fiduciary’s personal liability with respect to decedent’s taxes. Form 4506-T, Request for Transcript of Tax Return may be filed to order a transcript free of charge.  \n□ Valuations  \nIdentify real property, business interests, or other assets which may require appraisal. Hire a certified appraiser to provide valuations for such assets.  \nIII. Income Tax Planning  \n□ Obtain Employer Identification Number (EIN)  \nUse the Form SS-4 to apply by mail, online, or by fax. Obtain one tax identification number for the estate and one for any trust that is now irrevocable as a result of the decedent’s death. Use the EIN to open accounts for the estate and each trust. Note that there may be limits to the number of EINs you can obtain in one day and the ability to obtain EINs in the last few days of the year is often restricted.  \n□ Fiduciary Files Form 56, Notice Concerning Fiduciary Relationship  \nThe Form 56 should be filed shortly after the fiduciary’s appointment. Form 56 notifies the Service that one person is now acting for another in a fiduciary capacity and provides the Service with an address to send correspondence related to the estate and to the decedent. The Form 56 can also be filed at the termination of a fiduciary relationship (either at the conclusion of the administration or, perhaps more importantly, when a new fiduciary will be stepping in) . Form 56 created under IRC 6903. If the decedent did not have a will, the administrator will complete the Form 56 ; if the decedent had a will, the executor/personal representative will complete it; if there is a trust, the trustee will complete it.  \nMore information:  \n[https://www.forbes.com/sites/ashleycase/2024/06/11/understanding-irs-form-56-a-guide-for-taxpayers](https://www.forbes.com/sites/ashleycase/2024/06/11/understanding-irs-form-56-a-guide-for-taxpayers)and-fiduciaries/  \n□ Request Extension to File Income Tax Return  \nFor a 6-month extension to file, file Form 4868 or make an electronic payment by April 15 then file Form 1040 by October 15. (Note that late payment penalty and interest charges may apply) .“An extension of time to file your 2024 calendar year income tax return also extends the time to file Form 709 or 709-NA for 2024. However, it doesn’t extend the time to pay any gift and GST tax you may owe for 2024.”  \n□ Request for Prompt Assessment of Income Tax  \nIn general, filing the For","cbCaifEQuCQT1A68","https://ap.wps.com/l/cbCaifEQuCQT1A68","pdf",294437,13,"English","# I. Introduction\n# II. Gather Information\n## Asset Titling\n## Collect Decedent Data\n## Copies of Prior Returns\n## Valuations\n# III. Income Tax Planning\n## Obtain Employer Identification Number (EIN)\n## Fiduciary Files Form 56\n## Request Extension to File Income Tax Return\n## Request for Prompt Assessment of Income Tax\n## Elect a Fiscal Year for the Estate\n## Consider 645 Election","[{\"question\":\"What taxes does the checklist address after a decedent’s death?\",\"answer\":\"It covers federal income tax, estate tax, and gift tax issues, along with disclaimer planning strategies. It does not opine on matters unique to state law.\"},{\"question\":\"What information should be gathered before starting federal tax planning?\",\"answer\":\"Review how assets are titled, collect decedent data including the death certificate and key personal identifiers, obtain copies of prior IRS returns, and secure valuations for assets that may require appraisal.\"},{\"question\":\"Which IRS filings and administrative steps are highlighted for income tax planning?\",\"answer\":\"The checklist covers obtaining an EIN for the estate and certain trusts, filing Form 56 shortly after fiduciary appointment, requesting extensions with Form 4868, using Form 4810 for prompt assessment, and considering a fiscal-year election and the 645 election.\"}]","LOOK WHAT YOU MADE ME DO: A CHECKLIST FOR POST-MORTEM TAX PLANNING - (TAYLOR’S VERSION) | PDF",1789784730]