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 ..Laymen Version
• Taxes in Divorce ..Tax Preparer Version
• 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
• 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
• 2023 Inflation Adjusted Amounts for HSAs ..IRS Rev Proc 2022-24
• 2024 Inflation Adjusted Amounts for HSAs ..IRS Rev Proc 2023-23
• 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
• Does Your State Have an Estate or Inheritance Tax? ..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)