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Deceased Taxpayers
FAQs About Estate Taxes
..IRS
Guide for Survivors, Executors, & Administrators
..IRS Pub 559
Taxes and Tax Returns When Someone Dies: FAQs
..Kaufmann-cpa.com
What To Do When Someone Dies
[
Consumer Reports
] [
Colorada Bar Association
] [
AARP
]
Income Tax Returns for Estates & Trusts
..IRS IRM
IRS Form 1041
- Income Tax Return for Estates & Trusts
IRS Form 1041 Schedule K-1
- Income Tax Return for Estates & Trusts
Form 1041
- Instructions
Taxation of Accelerated Death Benefits
..Nat'l Life Group
Taxation of Life Insurance Proceeds & Accelerated Death Benefits
..IRS Pub 525 See Pages 21 & 22
Inheriting an IRA
..Fidelity
Rolling Over An Inherited Pension
.. IRS (See Sec. V, page 5)
Also See
Estate & Gift Taxes
and
Income Taxation of Estates & Trusts
Filing Status
2018 Guidance on Head of Household and the Exemption Amount
..IRS Notice 2018-70
Filing Status
..IRS Pub 17 See Ch 2
Filing Status
..IRS Pub 501
Your Filing Status
..TheBalance.com
The Marriage Tax Penalty
..Spruce.com
The Marriage Penalty
..Tax Policy Center
Also See
Same-Sex Marriage
Personal Exemptions & Dependents
Personal & Dependent Exemptions
..IRS Pub 501 See Page 11
2018 Guidance on Qualifying Relative and the Exemption Amount
..IRS Notice 2018-70
Who Is A Qualifying Child?
..IRS Pub 501 See Page 13
Tax Rules for Children and Dependents
..IRS Pub 929
Also See
Kiddie Tax
Standard Deduction
Standard Deduction
..IRS Pub 501 See Page 24
Filing Information
Where To File Tax Returns
..IRS
General Filing Information
..IRS Pub 501 See Page 3
Free E-Filing
..IRS
IRS E-File Options
Locate IRS VITA Site - Free Tax Preparation
Locate AARP Taxaide Site - Free Tax Preparation
E-File Handbook For Providers
..IRS Pub 1345
How To Contact the IRS
Links to States Offering E-Filing for State Tax Returns
Disability, Sickness & Injury
Tax Highlights for Persons with Disabilities
..IRS Pub 907
Disability Retirement
..IRS Pub 575 See Page 5
Sickness & Injury Benefits
..IRS Pub 525 See Page 17
IRS Form W4-S:
Tax Withholding From Sick Pay
Rules for Disability Retirement - Federal Employees
..IRS Pub 721 See Part III Page 18
Credit for the Elderly or Disabled
..IRS Pub 524
See Social Security Disability on my
Retirement Resources
page.
Dividends
Investment Income and Expenses
..IRS Pub 550
What Are Qualified Dividends?
..Nasdaq
Qualified Foreign Corporation Dividends
..IRS Notice 20011-64
Dividend Income
..IRS Tax Topic 504
Mutual Fund Distributions
..Fairmark Press
IRS Form 1099-DIV
IRS Form 1040 Schedule B
Dividend Income
Community Property
Community Property
..IRS Pub 555
Divorced or Separated Individuals
..IRS Pub 504
Basic Principles of Community Property Law
..IRS IRM
Comparison of State Law Differences in Community Property States
..IRS IRM
Community Property vs Joint Tenancy for Married Couples
..Ca-Trusts.com
Also See
Divorce & Taxes
below.
Same Sex Marriage, Civil Unions & Domestic Partnerships
IRS Guidance
[
Revenue Ruling 2013-17
] [
IRS FAQs: Same-Sex Marriage
] [
Application of the Windsor Decision and Rev. Rul. 2013-17 to Qualified Retirement Plans
] [
IRS FAQs: RDPs & Civil Unions
]
Definition Of Married Couple
..Final Regulation T.D. 9785
Impact of IRS Recognition of All Legal Same-Sex Marriages on Employee Benefit Plans
..Venable LLP
The Federal Tax Treatment of Married Same-Sex Couples
..CRS 7/30/15
IRS Guidance To Claims For Refunds For Employers & Employees
..Notice 2013-61
IRS Guidance: Cafeteria Plans & HSAs
..Notice 2014-01
U.S. Dept. of Labor Guidance On Employee Benefit Plans
Current Status of State Taxes and Married Same-Sex Couples
..BenefitsAttorney.com
Current Status of State Taxes and Married Same-Sex Couples
..Wikipedia
Same-Sex Marriage, Civil Unions, and Domestic Partnerships
..NY Times Topics
Same Sex Tax Law Blog
..Santa Clara Univ. Law
Divorce & Taxes
Divorced or Separated Individuals
..IRS Pub 504
Taxes in Divorce - Quick Summary
..Divorceinfo.com
Taxes in Divorce - Technical Version
..Divorceinfo.com
IRA Transfers & Divorce
..Divorcemag.com
Qualified Domestic Relations Orders (QDRO)
..IRS
Sample Language For A Qualified Domestic Relations Orders (QDRO)
Qualified Domestic Relations Orders (QDRO)
Handbook for Attorneys - Dividing Federal Pensions
..OPM
Dividing Military Pensions In Divorce
..MyDomaine
Military Divorce & Separation Issues
IRS Form 2120
- Multiple Support Agreement
IRS Form 8332
- Release of Claim to Exemption
Treasury Offset Program: Failure to Pay Child Support
..IRS Topic 203
Can State Court Order Unwilling Spouse To File Joint Return
..Tax Wars Blog
More On State Court Order That Unwilling Spouse File Joint Return
..Tax Wars Blog
Nebraska Supreme Ct Holds Unwilling Spouse Can Not Be Forced To Sign Joint Return
..Tax Wars Blog
Alimony
..IRS Pub 17 See Ch 18
Alimony Paid
..IRS Tax Topic 452
Resources on Alimony
..DivorceInfo.com
IRC Sec. 71 Statutory Requirement
Alimony Recapture Rule
..Rosen Law Firm
Tax Information for Innocent Spouses
..IRS Pub 971
Two-Year Limit No Longer Applies to Many Innocent Spouse Requests
..IRS Notice 2011-70
Proposed Rev. Procedure: More Liberal Guidance On Innocent Spouse Relief
..IRS Notice 2012-08
IRS Guidance For Requesting Equitable Relief
..Rev. Proc. 2013-34
Innocent Spouse Relief
..Fairmark Press
IRS Form 8857
- Request for Innocent Spouse Relief
Injured Spouse Rule
..Fairmark Press
IRS Form 8379
- Injured Spouse Claim and Allocation
Tax Benefits for Education
IRS Tax Benefits for Education: Information Center
Tax Benefits for Education
..IRS Pub 970
Comparison of Education Credits and Tuition and Fees Deduction
Present Law & Analysis Relating To Tax Benefits for Higher Education
..JCT 10/2015
Proposed Regulations: Reporting for Qualified Tuition and Related Expenses
Scholarships, Fellowships, Grants, and Tuition Reductions
..IRS Pub 970See Ch 1
American Opportunity Tax Credit
..IRS Pub 970 See Ch 2
Lifetime Learning Credit
..IRS Pub 970 See Ch 3
Final Regulations: Education Credits (12/02)
..Federal Register
Corrections To Final Regulations
..Federal Register
IRS Form 8863
- Hope & Lifetime Learning Education Credits
Also see:
Tax Credits
Student Loan Interest Deduction
..IRS Pub 970 See Ch 4
Student Loan Interest Deduction Final Regs
..TD 9125
Cancellation of Student Loans
..IRS Pub 970 See Ch 5
Tuition & Fees Deduction
..IRS Pub 970 See Ch 6
Coverdell Education Savings Account (CESA)
..IRS Pub 970 See Ch 7
Internet Guide to Coverdell Education Savings Account
..Savingforcollege.com
Qualified Tuition Program (QTP)
..IRS Pub 970 See Ch 8
Introduction to Section 529 (College Savings) Plans
..Savingforcollege.com
Compare 529 Plans
..Collegesavings.org
Early Distributions from IRAs
..IRS Pub 970 See Ch 9
Education Savings Bond Program
..IRS Pub 970 See Ch 10
Employer Provided Educational Assistance
..IRS Pub 970 See Ch 11
Employer Provided Educational Assistance
..Journal of Accountancy
Business Deduction for Work-Related Education
..IRS Pub 970 See Ch 12
IRS Form 2106:
Employee Business Expense
IRS Tax Information For Students
U.S. Dept. of Education Student Aid Resources
Financial Aid Information Page
..FinAid
College Scholarships Search Engine
..CollegeScholarships.org
California Student Aid Commission
Military Education Benefits: GI Bill
..Veterans Admin.
Guide to all U. S. Government Grants and Loans Benefiting Students
..FedMoney.org
Employee Benefits
Employee Benefits Legal Resource Site
..Carol V. Calhoun, JD
Employer's Tax Guide to Fringe Benefits
..IRS Pub 15-B
Tax Treatment of Employer Provided Cellphones
..IRS Notice 2011-72
IRS Updated Guidance Employer Qualified Transportaion Fringe Benefits
..Rev. Rul. 2014-32
Compensation in Stocks and Options Tax Guide
..HR-Guide
JCT Overview Of Present Law & Background: Executive Compensation (4/02)
Employee Stock Purchase Plans (ESPPs)
..MyStockOptions.com
Restricted Stock
..MyStockOptions.com
JCT Overview of Income Tax Provisions Relating to Employee Stock Options
ESOPs: How They Differ
..Nat'l Center for Employee Ownership
Private Corporations: IRS Guidanace on Stock Options
..Notice 2001-97
Stock Options
..Nat'l Center for Employee Ownership
Also see:
Stock Options
Cafeteria Plans
..MyCafeteriaPlan.com
Flexible Spending Account
..Wikipedia
Qualified Reservist Distributions (QRD) From FSAs
..IRS Notice 2008-82
Dependent Care Credit vs. Dependent Care FSA
..Kiplinger
Final Regulations: Sec 125 Cafeteria Plans
..TD 8878
Revised Definition of Medical Expenses Relating to OTC Medicines
..IRS Notice 2010-59
IRS Guidance: $2500 Limit
..IRS Notice 2012-40
IRS Guidance: Modification of Use It Or Lose It Rule
..IRS Notice 2013-71
HSAs & MSAs
..IRS Pub 969
US Treasury Guidance
..Notice 2008-59
2024 Inflation Adjusted Amounts for HSAs
..IRS Rev Proc 2023-23
2025 Inflation Adjusted Amounts for HSAs
..IRS Rev Proc 2024-25
IRS Guidance
..Notice 2008-52
IRS Guidance
..Notice 2008-59
High Deductible Health Plans (HDHP) With HSAs
..U.S. OPM
HSAs For Dummies
Health Savings Accounts (HSAs)
..benefitslink.com
Present Law & Analysis Relating To Tax Treatment of HSAs
..JCT
IRS Form 8889:
HSAs
IRS Form 8889:
Instructions
Medicare Medical Savings Accounts
..Medicare Interactive
How Archer Medical Savings Accounts Work
Archer Medical Savings Accounts
..IRS Pub 969 See Page 10
Employer Tuition Assistance Program
..Benefitspro.com
Health Reimbursement Accounts
..PeopleKeep
Health Reimbursement Accounts FAQs
..Blue Cross Blue Shield
Pros & Cons
Also See
Education Benefits
Tax Law & Background Relating to Health Care
..JCT 4/98
Tax Law Relating to Health & Long-Term Care
..JCT 6/99
COBRA Healthcare Continuation Coverage
..IRS Notice 98-12
Estate & Gift Taxes
Also See
Same Sex Marriage
IRS Primer On Estate & Gift Taxes
Understanding Federal Estate and Gift Taxes
..CBO.gov
FAQs On Gift Taxes
..IRS
FAQs On Estate Taxes
..IRS
Estate & Gift Taxes
..Nolo Press Legal Encyclopedia
Estate Planning Primer
..Wealthmanagememt.com
IRS Issues Final Regulation Re Those Who Die After 2025
Difference in Basic Exclusion Amount
..T.D. 9884 Final Regulation
Summary of The American Taxpayer Relief Act of 2012
..Goodwin Proctor
Proposed Regulations: Basic Exclusion Amount for Gifts & Deaths After 2017
IRS Guidance On Consistent Basis Reporting (Section 2004 of PL 114-41)
..Notice 2015-57
Guidance on Electing Portability of Deceased Spousal Unused Exclusion Amount
..IRS Notice 2011-41
Final Regulations: Portability Deceased Spouse Unused Exclusion
..TD 9725
Which States Have Estate and Inheritance Taxes
..Nasdaq
Estate and Inheritance Taxes By State 2024
..Tax Foundation
State Estate Tax & Exemptions
..TheBalance.com
Impact of the Federal Estate Tax on State Estate Taxes
..CRS Report
State Estate Taxes
..McGuireWoods LLP
Estate & Inheritance Taxes by State
..Findlaw
States That Will Tax Your Assets When You Are Dead
..fool.com
Guide for Survivors, Executors & Administrators
..IRS Pub 559
Know The Gift Tax Rules
..Bankrate.com
Tax Tips To Help Determine If A Gift Is Taxbale
..IRS
Modeling the Federal Revenue Effects of Changes in Estate and Gift Taxation
..JCT 11/12
History, Present Law, And Analysis Of The Federal Wealth Transfer Tax System
..JCT 03/15
Present Law & Historical Overview (See Page 29)
..JCT 01/11
A History of Estate & Gift Taxes
..CRS Report
IRS Study of Federal Taxation of Inheritance & Wealth Transfers
IRS Form 706
- Estate & GST Tax Return
IRS Form 709
- Gift & GST Tax Return
Source Material: Estate & Gift Taxes
..Cornell Law
Estate Planning
Summary of The American Taxpayer Relief Act of 2012
..Goodwin Proctor
Estate Planning Info & Basics
..Bankrate.com
State Death Taxes - By State
..Mondaq.com
Where Not To Die In 2021
..Forbes
Forbes Guide To Estate Planning
A Married Couple's Guide To Estate Planning
..Forbes
Forbes: Estate Planning For A Married Couple
[
Part I: Ethics In Estate Planning
] [
Part II: Unified Credit Freeze
] [
Part III: Estate Plan Funding
]
End of Life Planning Guide
..TrustandWill.com
Estate Planning Guide
..Robert Clofine, Atty at Law
Wills, Trusts & Estates Prof Blog
Community Property vs Joint Tenancy for Married Couples
..Ca-Trusts.com
Estate Planning Tax Links
..Estateplanninglinks.com
A Practical Guide to Wills and Trusts
..Sturm College of Law
The Role of Executors
..Findlaw.com
Wills, Trusts and Estate Planning
..Nolo Press Legal Encyclopedia
Uniform Probate Code
..Cornell Law
Charitable Remander Trusts
..IRS
Life Insurance Trusts
..Guardian Life
Qualified Personal Residence Trust (QPRT)
..TheBalance.com
Living Trusts
..SaveWealth.com
Revocable Living Trusts
..Ohio State Bar Assoc.
Income Tax Returns of Estates & Trusts
Income Taxation of Trusts and Estates After Tax Reform
..The Tax Advisor
Proposed Regulations: Itemized Deductions for Estates and Trusts
Subchapter J: Taxation of Estates & Trusts
..Richard Colombik & Assoc. PC
Income Tax Returns for Estates & Trusts
..IRS IRM
Treasury Final Regulations: Misc. Itemized Deductions Subject To 2% Limitation
T.D. 9664
Treasury Final Regulations: What Is Not A Misc. Itemized Deductions Subject To 2% Limitation
..T.D. 9918
General Instructions for Form 10401 & Schedules
..IRS
IRS Form 1041
- Income Tax Return for Estates & Trusts
IRS Form 1041 Instructions
Microsoft Security Advisories and Bulletins
Apple Security Updates
Best Practices For Keeping Your Home Network Secure
..NSA
Keeping Your Children Safe Online
9 Simple and Effective Online Safety Tips for Seniors
..Wizcase.com
Safe Online Surfing
..FBI
Virus, Trojan, Spyware, and Malware Removal Help
..Bleeping Computer
Apple Support Communities
..Apple
Google Support Forums
..Google
Internet Crime Complaint Center
..FBI
Information on Identity Theft
..FTC
Fact Checks On Snopes.com
Rumors & Hoaxes
..TruthorFiction.com
National Center for Missing and Exploited Children
Information on Organ Donation
..Coalition on Donation
Suicide and Crisis Lifeline (Dial 988)
Veterans Crisis Line
Amnesty International USA
American Civil Liberties Union
Arolsen Archives (International Tracing Service)
Please read the
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© 1998-2024, Alan G. Kalman, B.B.A., M.S.T.