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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.",{"@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":51,"@type":70,"position":76},"https://docshare.wps.com/template/general/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/publication-559-survivors-executors-and-administrators-for-use-in-preparing-2012-returns/302263/",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/publication-559-survivors-executors-and-administrators-for-use-in-preparing-2012-returns/302263.png","ImageObject",442,249,{"name":88,"@type":89},"Logic","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-20","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":76},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"Who should use Publication 559?","Question",{"text":108,"@type":109},"Publication 559 is designed for people in charge of administering a deceased person’s property (the estate), such as personal representatives, executors, and administrators.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"Which tax returns does the publication help prepare?",{"text":113,"@type":109},"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).",{"name":115,"@type":106,"acceptedAnswer":116},"What topics are covered for the decedent and the estate?",{"text":117,"@type":109},"The publication covers duties, filing requirements, what income to include, exemptions and deductions, credits and payments, and rules for estate-related items and distributions.","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},302263,1789791278,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":50,"category_name":51,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":76,"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":125,"read_time":35},1099513958762,"https://ap-avatar.wpscdn.com/avatar/1000023916a998db790?x-image-process=image/resize,m_fixed,w_180,h_180&k=1784791008015729253","Department of the Treasury  \nInternal Revenue Service  \nPublication 559  \nCat. No. 15107U  \nSurvivors, Executors, and Administrators  \nFor use in preparing 2012 Returns  \n\n| |\n| --- |\n| Get forms and other Information faster and easier by:\u003Cbr>Internet [IRS.gov](IRS.gov) |\n\nContents  \nWhat's New .................. 2  \nReminders ................... 2  \nIntroduction .................. 2  \nPersonal Representative .......... 2  \nDuties ................... 2  \nFees Received .............. 3  \nFinal Income Tax Return for Decedent—Form 1040 ......... 3  \nName, Address, and Signature ..... 3 When and Where To File ........ 4  \nFiling Requirements ........... 4  \nIncome To Include ............ 4  \nExemptions and Deductions ...... 6  \nCredits, Other Taxes, Payments .... 7  \nTax Forgiveness for Armed Forces Members, Victims of Terrorism, and Astronauts ...... 7  \nFiling Reminders ............. 8  \nOther Tax Information ............ 9  \nTax Benefits for Survivors ........ 9  \nIncome in Respect of Decedent .... 9  \nDeductions in Respect of Decedent ..............  12  \nEstate Tax Deduction .........  12  \nGifts, Insurance, Inheritances .....  12 Other Items of Income .........  14  \nIncome Tax Return of an Estate—Form 1041 ...............  15  \nFiling Requirements ..........  15  \nIncome To Include ...........  16  \nExemption and Deductions ......  17  \nCredits, Tax, and Payments ......  19  \nName, Address, and Signature ....  20 When and Where To File .......  20  \nDistributions to Beneficiaries ......  20  \nCurrently Distrubuted Income .....  20 Other Amounts Distributed ......  21  \nDischarge of a Legal Obligation ...  21 Character of Distributions .......  21  \nHow and When To Report .......  22  \nBequest .................  22  \nTermination of Estate .........  23  \nEstate and Gift Taxes ...........  24  \nApplicable Credit Amount .......  25  \nGift Tax .................  25  \nEstate Tax ................  26  \nComprehensive Example .........  26  \nFinal Return for Decedent .......  27  \nIncome Tax Return of an Estate ...  28  \nTable A. Checklist of Forms and Due Dates ...............  44  \nTable B. Worksheet To Reconcile Amounts Reported in Name of Decedent ................  45  \nHow To Get Tax Help ...........  46  \nIndex .....................  48  \nFeb 08, 2013  \n\n| Future Developments\u003Cbr>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.) |\n| --- |\n| What's New\u003Cbr>Estate and Gift Tax information. We added introductory Estate and Gift Tax information which was previously included in Publication 950 (obsolete) into this publication. |\n| Reminders\u003Cbr>Throughout this publication, section references are to the Internal Revenue Code unless otherwise noted.\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>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. |\n\nIntroduction  \nThis 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.  \nThe publication also explains how much money or property ","cbCaidI1buh92PSE","https://ap.wps.com/l/cbCaidI1buh92PSE","pdf",1887981,49,"English","# Contents\n## Introduction\n## Personal Representative\n## Duties\n## Fees Received\n## Final Income Tax Return for Decedent—Form 1040\n## Name, Address, and Signature\n## When and Where To File\n## Filing Requirements\n## Income To Include\n## Exemptions and Deductions\n## Credits, Other Taxes, Payments\n## Tax Forgiveness for Armed Forces Members, Victims of Terrorism, and Astronauts\n## Filing Reminders\n## Other Tax Information\n## Tax Benefits for Survivors\n## Income in Respect of Decedent\n## Deductions in Respect of Decedent\n## Estate Tax Deduction\n## Gifts, Insurance, Inheritances\n## Income Tax Return of an Estate—Form 1041\n## Distributions to Beneficiaries\n## Discharge of a Legal Obligation\n## How and When To Report\n## How To Get Tax Help\n## Index","[{\"question\":\"Who should use Publication 559?\",\"answer\":\"Publication 559 is designed for people in charge of administering a deceased person’s property (the estate), such as personal representatives, executors, and administrators.\"},{\"question\":\"Which tax returns does the publication help prepare?\",\"answer\":\"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).\"},{\"question\":\"What topics are covered for the decedent and the estate?\",\"answer\":\"The publication covers duties, filing requirements, what income to include, exemptions and deductions, credits and payments, and rules for estate-related items and distributions.\"}]","Publication 559 - Survivors, Executors, and Administrators - For use in preparing 2012 Returns | PDF"]