Estate administration expenses are not automatically Form 1041 deductions. Learn when executor, attorney, CPA, appraisal, property, and selling costs belong on Form 1041 or Form 706 and how the Section 642(g) waiver prevents double deductions.

After someone dies, the final Form 1040, estate Form 1041, and Form 706 serve very different purposes. Learn who reports income after death, when an estate needs an EIN, how beneficiary K-1s work, and which filing deadlines may apply.

A missed Form 706 portability deadline does not always eliminate a deceased spouse's unused exclusion. Learn when Rev. Proc. 2022-32 provides five year relief and when a private letter ruling may still be available.

Executors and beneficiaries can face personal exposure for unpaid federal estate tax in certain circumstances. The Estate of Spenlinhauer case shows how premature distributions, late Form 706 filing, valuation problems, and transferee liability can combine into substantial tax consequences.