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A decedent taxpayers tax return can be filed electronically. Follow the specific directions provided by your preparation software for proper signature and notation requirements.
The surviving spouse, another beneficiary, or the executor of an estate generally files IRS Form 1310.
We may communicate with you by mail for many reasons, including: to send you a check for your refund or an additional payment; to let you know we adjusted your refund; to request information that supports what you reported on a return; and.
In general, file and prepare the final individual income tax return of a deceased person the same way you would if the person were alive. Report all income up to the date of death and claim all eligible credits and deductions.
You must file Form ET-706 within nine months after the decedents date of death, unless you receive an extension of time to file the return. An extension of time to file the estate tax return may not exceed six months, unless the executor is out of the country.

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Basic exclusion amount For dates of deaththe basic exclusion amount isJanuary 1, 2024, through December 31, 2024$6,940,000January 1, 2023, through December 31, 2023$6,580,000January 1, 2022, through December 31, 2022$6,110,000January 1, 2021, through December 31, 2021$5,930,0006 more rows
While New York doesnt charge an inheritance tax, it does include an estate tax in its laws. The state has set a $6.94 million estate tax exemption for 2024 (up from $6.58 million in 2023), meaning if the decedents estate exceeds that amount, the estate is required to file a New York estate tax return.

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