Click for FREE Consultation!

Estate Planning On The Web Home
         
 OVERVIEW   TOP 10!   FUN SITES           
  THE LINKS:
 GENERAL     GOVERNMENT     ASSOCIATIONS     PUBLICATIONS     TECHNOLOGY   
United States Government General Resources Government Agencies
  • Internal Revenue Service Helping America's taxpayers understand and meet their tax responsibilities.
    • Tax Forms Download your needed tax forms in a variety of formats. Prior years also available.
    • Exempt Organization Search (IRS Pub. 78).
    • President Signs Balanced Budget Legislation Brief summaries of the new child tax credit and education incentives follow, as do highlights of those provisions impacting IRAs, capital gains, and estate taxes.
    • Publication 17, Chapter 4: Decedents This chapter discusses the tax responsibilities of the person who is in charge of the property of a decedent (person who died).
      • Decedents: Introduction (IRS Pub. 17). This chapter discusses the tax responsibilities of the person who is in charge of the property of a decedent (person who died).
      • Personal Representative A personal representative of an estate can be an executor, an administrator, or anyone who is in charge of the decedent's property.
      • Medical and Dental Expenses: Decedents (IRS Pub. 17). If you paid medical expenses for your deceased spouse or dependent, include them as medical expenses on your Form 1040 in the year paid, whether they are paid before or after the decedent's death.
      • Decedants: Tax Effect on Others (IRS Pub. 17). This section contains information about the effect of an individual's death on the income tax liability of the survivors (including the widow or widower and the beneficiaries) and the estate.
    • Publication 502: Medical and Dental Expenses This publication explains how to claim a deduction for your medical and dental expenses. It contains an alphabetical list of items that you can or cannot include in figuring your deduction.
      • Medical and Dental Expenses: Decedents (IRS Pub. 502). The survivor or personal representative of a decedent can choose to treat certain expenses paid by the decedent's estate for the decedent's medical care as paid by the decedent at the time the medical services were provided.
    • Publication 559 Survivors, Executors, and Administrators This publication is designed to help those in charge of the property (estate) of an individual who has died. It shows them how to complete and file federal income tax returns and points out their responsibility to pay any taxes due.
      • Income Tax Return of an Estate (IRS Pub. 559). An estate is a taxable entity separate from the decedent and comes into being with the death of the individual. It exists until the final distribution of its assets to the heirs and other beneficiaries.
      • Distributions to Beneficiaries From an Estate (IRS Pub. 559). If you are the beneficiary of an estate that must distribute all its income currently, you must report your share of the distributable net income whether or not you have actually received it.
      • Personal Representatives (IRS Pub. 559). A personal representative of an estate is an executor, administrator, or anyone who is in charge of the decedent's property. Generally, an executor (or executrix) is named in a decedent's will to administer the estate and distribute properties as the decedent has directed.
      • Personal Representative: Comprehensive Example (IRS Pub. 559). On April 9, 1997, your father, John R. Smith, died at the age of 62. He had not resided in a community property state. His will named you to serve as his executor (personal representative).
      • Final Return for Decedent (IRS Pub. 559). The personal representative (defined earlier) must file the final income tax return of the decedent for the year of death and any returns not filed for preceding years. A surviving spouse, under certain circumstances, may have to file the returns for the decedent.
      • Survivors: Other Tax Information (IRS Pub. 559). This section contains information about the effect of an individual's death on the income tax liability of the survivors (including widows and widowers), the beneficiaries, and the estate.
    • Survivors and Beneficiaries (IRS Pub. 575). Generally, a survivor or beneficiary reports pension or annuity income in the same way the plan participant reports it. However, some special rules apply, and they are covered elsewhere in this publication as well as in this section.
    • Publication 721: Tax Guide to U.S. Civil Service Retirement Benefits This publication explains how the federal income tax rules apply to civil service retirement benefits received by retired federal employees (including those disabled) or their survivors. These benefits are paid primarily under the Civil Service Retirement System (CSRS) or the Federal Employees' Retirement System (FERS).
      • Rules for Survivors of Federal Employees: Salaries and Wages (IRS Pub. 721). Salary or wages earned by a federal employee but paid to the employee's survivor or beneficiary after the employee's death are "income in respect of the decedent." This income is taxable to the survivor or beneficiary. This treatment also applies to payments for accrued annual leave.
      • Rules for Survivors of Federal Retirees: Retirement Benefits (IRS Pub. 721). Retirement benefits accrued and payable to a CSRS or FERS retiree before death, but paid to you as a survivor, are taxable in the same manner and to the same extent these benefits would have been taxable had the retiree lived to receive them.
    • Publication 950: Introduction to Estate and Gift Taxes The purpose of this publication is to give you a general understanding of when these taxes apply and when they do not. It explains how much money or property you can give away during your lifetime or leave to your heirs at your death before any tax will be owed.
      • Gift and Estate Tax: Introduction (IRS Pub. 950). If you are not sure whether the gift tax or the estate tax applies to your situation, if this publication may help you.
      • Unified Credit (IRS Pub. 950). The credit of $192,800 eliminates taxes on a total of $600,000 of taxable gifts and taxable estate.
      • Estate Tax (IRS Pub. 950). If you have not used any of your unified credit to eliminate gift taxes, no estate tax will have to be paid unless your taxable estate is more than $600,000.
    • Tax Topic 557: Estate Tax If you receive money or property that is left to you by someone who has died, you do not need to report it on your income tax return unless it came from a retirement plan.
    • Tax Topic 356: Decedents As the personal representative, you may be required to file: the final income tax return of the decedent and any returns not filed for preceding years, the U.S. Income Tax Return for Estates and Trusts, and the United States Estate Tax Return.
    • Reinventing Service at the IRS This 124 page report identifies over 200 service improvements which have been taken or are planned based on the findings of a task force chartered by the National Performance Review and the Department of the Treasury.
  • Pensions and Welfare Benefits Administration Part of the Department of Labor. Includes advisory opinions, information on legislation, news, publications and reports, reference guide.
    • Unified Agenda Entries As per Executive Order 12866 and the Regulatory Flexibility Act, PWBA publishes a list of all the regulations that are expected to be under review or development for the next 12 months in the Regulatory Agenda (i.e., the Unified Agenda of Federal Regulations). This semiannual Agenda is published in the Federal Register each April and October.
    • Office of Regulations and Interpretations Includes advisory opinions and interpretations.
  • Social Security Administration Includes news, publications, rulings, legislative information, and background on the Social Security Administration.