为死者提交最后报税表
当一个家庭成员去世, there are many decisions that need to be made and many emotions to handle. 人们最不愿意考虑的就是税收.
Unfortunately, even the deceased can’t escape taxation. If the departed family member earned taxable income during the year in which they died, 那么联邦税可能会被拖欠. 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).2,3
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. 如果死者已婚, a surviving spouse has the option to file a final joint federal tax return for the last year in which the deceased lived.4
If you file the return online, the 国税局 provides instructions on all of this. 如果你正在提交书面申报表, 你必须写“去世”,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. 如果退款到期, you may need to file a Form 1310 (Statement of Person Claiming Refund Due a Deceased 税payer).4,5
遗产税
如果地产足够大的话, 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, 允许延期6个月. The individual federal estate tax exemption is $13.61 million for 2024, so an estate smaller than $13.61 million may not be faced with estate taxes unless the deceased individual made substantial monetary gifts before their passing.6,7
When the decedent’s estate has an executor or administrator (in 国税局 terminology, “指定个人代表”), 他们必须在继承人的纳税申报表上签字. 对于联合申报表，配偶也必须签署. Alternatively, a survivor of the deceased can file the return.4
If an estate generates more than $600 in gross yearly income within 12 months of that taxpayer’s death, 您还需要提交1041 (U)表格.S. 遗产及信托所得税申报表, 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, 不需要提交1041表格. 房地产s required to file Form 1041 should consult a tax professional.8
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.9
你并不孤单
家庭成员的死亡会带来沉重的打击. 如果发生这样的悲剧, the last thing you may want to do is deal with the related financial issues. 爱博体育app下载——我们随时为您提供帮助.
1. 国税局.政府,2024
2. 国税局.政府,2024
3. 国税局.政府,2024
4. 国税局.政府,2024
5. Investopedia.2023年11月28日
6. 国税局.政府,2024
7. 国税局.政府,2024
8. 国税局.政府,2024
9. 国税局.政府,2024
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. 请咨询法律或税务专业人士 for specific information regarding your individual situation. This material was developed and produced by love爱博体育app下载 to provide information on a topic that may be of interest. 消费品, 有限责任公司, 不隶属于指定的经纪自营商, state- or SEC-registered investment advisory firm. 所表达的意见和 所提供的资料仅供一般参考, and should not be considered a solicitation for the purchase or 出售任何证券. 版权 love爱博体育app下载.
