Estate Tax Returns

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A deceased person’s estate is a separate legal entity for federal income tax purposes. If you’re the executor of someone’s estate, you may need to file an income tax return for the estate, as well as a final personal income tax return for the deceased person.

Do You Need to File a Tax Return for the Estate?

The executor must file a federal income tax return (Form 1041) if the estate has:

  • gross income for the tax year of $600 or more, or
  • a beneficiary who is a nonresident alien.
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