Executor’s duties | Evans Estate Law Resources

Missing Income Tax Returns of a Decedent

Posted on February 22, 2021 by Daniel EvansFebruary 22, 2021

One of the duties of the executor or administrator of an estate is to file required income tax returns for the decedent. I.R.C. § 6012(b)(1) states that the federal income tax return that is required for a decedent shall be...

This content is for Subscriber members only.
Log In Register

Who is the “Executor” for Tax Purposes When There is No Executor?

Posted on April 29, 2018 by Daniel EvansApril 30, 2018

The executor or administrator of a decedent’s estate is required to file the estate tax return for the estate (I.R.C. § 6018(a)) and is liable for the resulting tax (I.R.C. § 2002), and is required to file the decedent’s income...

This content is for Subscriber members only.
Log In Register

Executor Surcharged for Excessive Costs Incurred and Losses

Executor surcharged for missing dividends, for the costs of multiple appraisals, for losses upon the sale of securities that should have been more promptly liquidated, for litigation costs that exceeded the amounts at issue, and for late filing penalties for … Continue reading →