阅读时间:4分钟

Filing Final 税 Returns for the Deceased

当家庭成员去世时, there are many decisions that need to be made and many emotions to handle. The last thing anyone thinks about is taxes.

Unfortunately, even the deceased can’t escape taxation. If the departed family member earned taxable income during the year in which they died, 然后可能要缴纳联邦税. An executor or a survivor must, therefore, file a final federal income tax return (Form 1040).1

类似的, if the deceased individual had a sizable estate or assets that might generate income in the future, 遗产可能欠税. Federal estate tax forms pertaining to the decedent’s estate may need to be filed (Form 1041, 形成706).1

The information in this material is not intended as tax or legal advice. It may not be used for the purpose of avoiding any federal tax penalties. Please consult a professional with tax expertise if you find yourself in this situation.

所得税

The Internal Revenue Service generally gives you until April 15 of the year following the taxpayer’s death to file a final 1040 form. 如果死者结婚了, a surviving spouse has the option to file a final joint federal tax return for the last year in which the deceased lived.2

If you file the return online, the 国税局 provides instructions on all of this. 如果你提交的是纸质申报表, 你必须写上“已故”,死者的名字, and the date of death at the top of the 1040 form. An appointed personal representative and/or surviving spouse must sign this return per 国税局 guidelines. 如果是退款, you may need to file a Form 1310 (Statement of Person Claiming Refund Due a Deceased 税payer).2,3

遗产税

如果地产足够大, Form 706 (the United States 房地产 税 Return) is due to the 国税局 within nine months of the death of the deceased, 准许延期六个月. The individual federal estate tax exemption is $11.7 million for 2021, so an estate smaller than $11.7 million may not be faced with estate taxes unless the deceased individual made substantial monetary gifts before their passing.4,5

When the decedent’s estate has an executor or administrator (in 国税局 terminology, an “appointed personal representative”), they must sign the return for the decedent. For a joint return, the spouse must also sign. Alternately, a survivor of the deceased can file the return.2

If an estate generates more than $600 in gross yearly income within 12 months of that taxpayer’s death, it will also be necessary to file Form 1041 (U.S. Income 税 Return for 房地产s and Trusts), usually by April 15 of the year after the year in which the individual died. Should 100% of the income-generating assets of the deceased be exempt from probate, the need to file Form 1041 is removed. 房地产s required to file Form 1041 should consult a tax professional.1

Lastly, there are some cases where expenses paid before death can be deductible. 在某些情况下, part of the cost of treating a final illness may be deducted on the deceased’s final federal tax return.1

你并不孤单

A death in the family can take a heavy toll. 如果发生这样的悲剧, the last thing you may want to do is deal with the related financial issues. 正规足球买球app-我们在这里帮助.

1. 国税局.2021年3月12日
2. 国税局.2021年3月12日
3. Investopedia.2021年2月9日
4. 国税局.政府,2020
5. 国税局.2021年3月12日

The content is developed from sources believed to be providing accurate information. The information in this material is not intended as tax or legal advice. It may not be used for the purpose of avoiding any federal tax penalties. Please consult legal or tax professionals for specific information regarding your individual situation. This material was developed and produced by 消费品 Suite to provide information on a topic that may be of interest. 消费品, 有限责任公司, is not affiliated with the named broker-dealer, state- or SEC-registered investment advisory firm. 所表达的意见及 material provided are for general information, and should not be considered a solicitation for the purchase or 出售任何证券. 版权所有2021 消费品套件.

分享 |

关于这个话题有问题吗?

谢谢你!! 哦!

相关内容

让你的纳税等级发挥作用

让你的纳税等级发挥作用

Have you explored all your options when it comes to managing your taxable income?

税务审计员须知

税务审计员须知

Here are six flags that may make your tax return prime for an 国税局 audit.

资本利得税评估员

资本利得税评估员

Use this calculator to estimate your capital gains tax.