As the surviving spouse, executor, estate administrator or other legal representative of a deceased person and their estate, you will have many responsibilities. On this page: How to file final tax returns The estate administrator's responsibilities Selling property of a deceased person and identity theft Estate tax based on value of assets Forms and publications How to file final tax returns Request deceased person's information Find out what deceased taxpayer information you can request from the IRS and how to show proof you're authorized to receive it. Request a proof of claim in a probate proceeding Obtain a proof of claim or creditor's claim in a probate proceeding and find out which IRS office to contact. File the final income returns of a deceased person File the final income tax returns of a deceased person for current and prior years, pay any balance due and claim the refund. File an estate income tax return Understand what you need to do to file an estate income tax return and how to get an employee identification number. The estate administrator's responsibilities Responsibilities of an estate administrator Understand the general responsibilities of an estate administrator for a deceased person and their estate. Selling property of a deceased person and identity theft Sell real property of the deceased person's estate Find out what you need to do to remove or discharge a federal estate tax lien when you sell a deceased person's real property. Deceased person identity theft Get tips on how to reduce the risk of having a deceased person's identity stolen. Estate tax based on value of assets About Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return: Form 706 is required for estates of decedents that were U.S. citizens or certain U.S. residents if the gross estate of the decedent, plus the decedent’s adjusted taxable gifts and specific gift tax exemption, is valued at more than the filing threshold for the year of the decedent’s death. The filing threshold changes based on the year of death. The Form 706 instructions for the year of the decedent’s death provide the filing requirements for the applicable year. See Estate tax for more information on estate tax return filing requirements. Also, see Frequently asked questions on estate taxes. About Form 706-NA, United States Estate (and Generation-Skipping Transfer) Tax Return Estate of Nonresident not a citizen of the United States: File Form 706-NA for estates of nonresident noncitizens of the United States if the date of death value of the decedent’s U.S.-situated assets, together with the gift tax specific exemption and the amount of adjusted taxable gifts, exceeds the filing threshold of $60,000. The filing threshold for Form 706-NA does not change each year. Please refer to Instructions for Form 706-NA for more information. Filing estate and/or gift tax returns provides information on filing Form 706 or Form 706-NA estate tax return. For an estate with an IRC section 2056A qualified domestic trust election, send original bonds and letters of credit or requests for release of collateral to Advisory Estate Tax Lien Group, 55 South Market St., MS 5350, San Jose, CA 95113, telephone: 669-229-1504, fax: 877-477-9243. Include the following: Copy of the first three pages of Form 706 or Form 706-NA estate tax return, Schedule M, Bequests, etc., to Surviving Spouse, listing assets with values included in the qualified domestic trust, Copy of the qualified domestic trust document, and Current contact information. See About Form 706-QDT, U.S. Estate Tax Return for Qualified Domestic Trusts, for a copy of Form 706-QDT and the form instructions. The instructions provide information on collateral, tax triggers, and Form 706-QDT filing requirements. Forms and publications — estate and gift tax provides information on various forms and publications that relate to estate tax. Forms and publications Publication 559, Survivors, Executors and Administrators PDF Form 56, Notice Concerning Fiduciary Relationship PDF Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer PDF Form 4810, Request For Prompt Assessment Under Internal Revenue Code Section 6501(d) PDF Form 1041, U.S. Income Tax Return for Estates and Trusts
