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Understand the general responsibilities of an Estate Administrator for a deceased person and their estate.

Information about Publication 536, Net Operating Losses (NOLs) for Individuals, Estates, and Trusts, including recent updates and related forms. Publication 536 explains how to figure a net operating loss (when deductions exceed income) for individuals, estates and trusts.

Information about Form 8960, Net Investment Income Tax Individuals, Estates, and Trusts, including recent updates, related forms and instructions on how to file. Taxpayers use this form to figure the amount of their net investment income tax (NIIT).

Information about Form 8801, Credit for Prior Year Minimum Tax - Individuals, Estates, and Trusts, including recent updates, related forms, and instructions on how to file. Form 8801 is used to figure the minimum tax credit for AMT incurred in prior years and to figure any credit carryforward.

If you are a person responsible for withholding, accounting for, or depositing or paying specified taxes including NRA withholding and employment taxes, and willfully fail to do so, you can be held personally liable for a penalty equal to the full amount of the unpaid trust fund tax, plus interest.

If you are making payments to a Withholding Trust (WT), you do not have to withhold if the WT is acting in that capacity.

A withholding foreign partnership (WP) is any foreign partnership that has entered into a WP withholding agreement with the IRS and is acting in that capacity.

Find IRS mailing addresses by state to file Form 1041.

Understand what you need to do to file an estate income tax return and how to get an Employee Identification Number.

For estates of decedent nonresidents not citizens of the United States, the Estate Tax is a tax on the transfer of U.S.-situated property, which may include both tangible and intangible assets owned at the decedent¡¯s date of death.