Notifies the IRS that you are the executor. Ensures you receive any IRS notices regarding the deceased's past tax liabilities/refunds.
Covers income earned from January 1st up to the specific date of death. Due April 15th of the following year.
Required if the estate itself earns more than $600 in income (rent, interest, dividends) during the probate process.
Some states (like MA, OR, WA, NY) have estate tax thresholds much lower than the federal government. Check local laws.
Notify the county assessor of the death. Continuing to claim a senior discount or homestead exemption after death is tax fraud.
