A list of publications from the IRS to help individuals in filing federal estate tax forms.
Pub 950 - Introduction to Estate and Gift Taxes
A quick introduction that explains when gift and estate taxes may be due (Adobe PDF, 73K)
Pub 950 - Introduction to Estate and Gift Taxes
An HTML version of the form above
Pub 559 - Survivors, Executors and Administrators
Describes the duties and responsibilities of the survivors, executors and administrators of an estate. This link retrieves the complete publication in Adobe PDF format (292K), or you may view it in HTML format in sections using the following links
Pub 559 (Part 1) - Personal Representatives
Defines executors and adminstrators and their duties with respect to a decedent's estate
Pub 559 (Part 2) - Final Return for Decedent
Details how an executor or administrator of an estate is to file the final tax return for a decedent
Pub 559 (Part 3) - Other Tax Information
Details miscellaneous information relating to benefits and exemptions
Pub 559 (Part 4) - Income Tax Return of an Estate
Details filing requirements, income inclusions, and credits, taxes and payments, along with other help in filing out the 1041 form for an estate
Pub 559 (Part 5) - Distribution to Beneficiaries from Estate
Details income and other amounts that must be distributed from an estate as well as character of distibutions and the reporting duties
Pub 559 (Part 6) - General Form 706 Information
General information for filing form 706
Pub 559 (Part 7) - Comprehensive Example
Details a typical situation in filing estate tax forms and how to compute the various taxable amounts
