Pennsylvania Income Tax Returns for Revocable Trusts after the Settlor’s Death

IRC section 645 allows an election to treat a revocable trust as part of the estate of the settlor for income tax purposes, which allows revocable trusts to file income tax returns as estates following the death of the settlor...

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Pennsylvania Taxation of Income in Respect of a Decedent

[Updated 2/28/2024] The Pennsylvania personal income tax treats “income in respect of a decedent” (often referred to as “IRD”) in a way that is completely different from the federal income tax treatment of IRD, and practitioners dealing with estates of … Continue reading