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If you are a U.S. citizen or resident living or traveling outside the United States, you generally are required to file income tax returns, estate tax returns, and gift tax returns and pay estimated tax in the same way as those residing in the United States.

Rev. Rul. 2004-20--Section 404.--Deduction for Contributions of an Employer to an Employees¡¯ Trust or Annuity Plan and Compensation Under a Deferred Payment Plan

Form 965-A, Individual Report of Net 965 Tax Liability, should be used by individual taxpayers and entities taxed like individuals (for example, certain trusts and estates). This form is used to report a taxpayer¡¯s net 965 tax liability for each tax year in which a taxpayer must report or pay section 965 amounts.

Individuals, estates, and trusts use Form 1045, Application for Tentative Refund, to apply for a quick tax refund resulting from the carryback of an NOL, the carryback of an unused general business credit, the carryback of a net section 1256 contracts loss, or an overpayment of tax due to a claim of right adjustment under section 1341(b)(1).

Form 965-A, Individual Report of Net 965 Tax Liability, should be used by individual taxpayers and entities taxed like individuals (for example, certain trusts and estates). This form is used to report a taxpayer¡¯s net 965 tax liability for each tax year in which a taxpayer must report or pay section 965 amounts.

Individuals, estates, and trusts use Form 1045, Application for Tentative Refund, to apply for a quick tax refund resulting from the carryback of an NOL, the carryback of an unused general business credit, the carryback of a net section 1256 contracts loss, or an overpayment of tax due to a claim of right adjustment under section 1341(b)(1).

June 17, 2024 ¡ª A Fresno man was sentenced today to 188 months in federal prison for defrauding a vulnerable physician out of more than $2.7 million before his death and then attempting to defraud his estate out of an additional amount exceeding $20 million.

June 26, 2024 ¡ª The Justice Department announced today that it has reached an agreement with Low Taek Jho, also known as Jho Low, members of his family, and trust entities Low established (collectively, the ¡°Low Parties¡±) that resolves two civil forfeiture cases.

Information about Publication 559, Survivors, Executors and Administrators, including recent updates. Publication 559 shows those in charge of an estate of a deceased individual how to file federal income tax returns and explains the responsibility to pay any taxes due on behalf of the decedent.

You may need to file Form 1040-NR, U.S. Nonresident Alien Income Tax Return, if you were a nonresident alien engaged in a trade or business in the United States, represented a deceased person who would have had to file Form 1040-NR, or represented an estate or trust that had to file Form 1040-NR.