obÌåÓý

Tax rules applicable to certain estates with charitable beneficiaries.

Some of the more common questions and answers about Estate Tax issues for decedents who were nonresidents not citizens of the United States at death.

Deceased taxpayers ¨C help with selling real property that is part of the decedent's estate

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).

Form 8855 is used to make a section 645 election, which election allows a qualified revocable trust to be treated and taxed (for income tax purposes) as part of its related estate during the election period. The trustees of each qualified revocable trust (QRT) and the executor of the related estate, if any, use this form to make a section 645 election. This election allows a QRT to be treated and taxed (for income tax purposes) as part of its related estate during the election period. Once the election is made, it cannot be revoked.

Find the IRS mailing address to file your tax return. Addresses are listed by return type.

Information about Form 1099-S, Proceeds from Real Estate Transactions (Info Copy Only), including recent updates, related forms and instructions on how to file. File this form to report the sale or exchange of real estate.

Procedural requirements to secure a transfer certificate for decedents who are non-resident U.S. citizens.

Procedures for non-U.S. citizen decedents to obtain transfer certificates.

Form 1040-NR is used by nonresident alien individuals, estates, and trusts to file a U.S. income tax return.