The final 1040 could be just the beginning. What estate executors and survivors need to know about retirement accounts, ...

Form 1310, officially known as the “Statement of Person Claiming Refund Due a Deceased Taxpayer,” is a document that allows you to request a tax refund on behalf of someone who has passed away. If you ...

Recent changes to the law have imposed upon executors of a decedent’s estate new reporting obligations with regard to a decedent’s property. In short, the changes require executors, and others if ...

CPAs WHO FILE FORM 706 ON BEHALF OF DECEASED clients should be familiar with some common pitfalls. The form shows the decedent’s assets, liabilities and allowable deductions that together are used to ...

Forbes contributors publish independent expert analyses and insights. Ashley L. Case, J.D., LL.M., writes about tax and estate planning. The death of a loved one is a deeply emotional time, but it ...

In early August, the IRS issued guidance on the time and manner for making the election not to have estate tax apply to estates of decedents who died in 2010 (Notice 2011-66). The election must be ...