Publication 559 - Survivors, Executors, and Administrators - For use in preparing 2012 Returns

Sep 19, 2026

Upload by Logic

Publication 559 explains federal income tax responsibilities for the property (estate) of a deceased person, focusing on personal representatives (survivors, executors, and administrators). It provides guidance to complete and file the decedent’s final income tax return (Form 1040) and the estate’s income tax return (Form 1041), including duties, filing requirements, income to include, exemptions, deductions, credits, and payments. It also covers estate and gift tax reporting and provides checklists, worksheets, and references to additional tax forms.

LanguageEnglish

CategoryGeneral

FormatPDF

Pages49

Reading Time17 min

AccessFree to download

Contents

Introduction

Personal Representative

Duties

Fees Received

Final Income Tax Return for Decedent—Form 1040

Name, Address, and Signature

When and Where To File

Filing Requirements

Income To Include

Exemptions and Deductions

Credits, Other Taxes, Payments

Tax Forgiveness for Armed Forces Members, Victims of Terrorism, and Astronauts

Filing Reminders

Other Tax Information

Tax Benefits for Survivors

Income in Respect of Decedent

Deductions in Respect of Decedent

Estate Tax Deduction

Gifts, Insurance, Inheritances

Income Tax Return of an Estate—Form 1041

Distributions to Beneficiaries

Discharge of a Legal Obligation

How and When To Report

How To Get Tax Help

Index

Department of the Treasury Internal Revenue Service Publication 559 Cat. No. 15107U Survivors, Executors, and Administrators For use in preparing 2012 Returns | | | --- | | Get forms and other Information faster and easier by:
Internet [IRS.gov](IRS.gov) | Contents What's New .................. 2 Reminders ................... 2 Introduction .................. 2 Personal Representative .......... 2 Duties ................... 2 Fees Received .............. 3 Final Income Tax Return for Decedent—Form 1040 ......... 3 Name, Address, and Signature ..... 3 When and Where To File ........ 4 Filing Requirements ........... 4 Income To Include ............ 4 Exemptions and Deductions ...... 6 Credits, Other Taxes, Payments .... 7 Tax Forgiveness for Armed Forces Members, Victims of Terrorism, and Astronauts ...... 7 Filing Reminders ............. 8 Other Tax Information ............ 9 Tax Benefits for Survivors ........ 9 Income in Respect of Decedent .... 9 Deductions in Respect of Decedent .............. 12 Estate Tax Deduction ......... 12 Gifts, Insurance, Inheritances ..... 12 Other Items of Income ......... 14 Income Tax Return of an Estate—Form 1041 ............... 15 Filing Requirements .......... 15 Income To Include ........... 16 Exemption and Deductions ...... 17 Credits, Tax, and Payments ...... 19 Name, Address, and Signature .... 20 When and Where To File ....... 20 Distributions to Beneficiaries ...... 20 Currently Distrubuted Income ..... 20 Other Amounts Distributed ...... 21 Discharge of a Legal Obligation ... 21 Character of Distributions ....... 21 How and When To Report ....... 22 Bequest ................. 22 Termination of Estate ......... 23 Estate and Gift Taxes ........... 24 Applicable Credit Amount ....... 25 Gift Tax ................. 25 Estate Tax ................ 26 Comprehensive Example ......... 26 Final Return for Decedent ....... 27 Income Tax Return of an Estate ... 28 Table A. Checklist of Forms and Due Dates ............... 44 Table B. Worksheet To Reconcile Amounts Reported in Name of Decedent ................ 45 How To Get Tax Help ........... 46 Index ..................... 48 Feb 08, 2013 | Future Developments
For the latest information about developments affecting Publication 559, such as legislation enacted after we release it, go [to](to www.irs.gov/)[ ](to www.irs.gov/)[www.irs.gov/](to www.irs.gov/)[ ](to www.irs.gov/)[pub559](pub559.)[.](pub559.) | | --- | | What's New
Estate and Gift Tax information. We added introductory Estate and Gift Tax information which was previously included in Publication 950 (obsolete) into this publication. | | Reminders
Throughout this publication, section references are to the Internal Revenue Code unless otherwise noted.
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.
Photographs of missing children. The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 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. | Introduction This publication is designed to help those incharge (personal representatives) of the property (estate) of an individual who has died (decedent) . It shows them how to complete and file federal income tax returns and explains their responsibility to pay any taxes due on behalf of the decedent. A comprehensive example of the decedent's final tax return, Form 1040, and estate's income tax return, Form 1041, are included in this publication. The publication also explains how much money or property

FAQs

Who should use Publication 559?

Publication 559 is designed for people in charge of administering a deceased person’s property (the estate), such as personal representatives, executors, and administrators.

Which tax returns does the publication help prepare?

It explains how to complete and file the decedent’s final income tax return (Form 1040) and the estate’s income tax return (Form 1041), and it discusses related gift and estate tax forms (Form 709 and Form 706).

What topics are covered for the decedent and the estate?

The publication covers duties, filing requirements, what income to include, exemptions and deductions, credits and payments, and rules for estate-related items and distributions.

Sep 19, 2026

Upload by Logic