{"id":258,"date":"2018-04-29T12:46:22","date_gmt":"2018-04-29T16:46:22","guid":{"rendered":"http:\/\/resources.evans-legal.com\/?p=258"},"modified":"2018-04-30T17:21:21","modified_gmt":"2018-04-30T21:21:21","slug":"executor-tax-purposes","status":"publish","type":"post","link":"https:\/\/resources.evans-legal.com\/?p=258","title":{"rendered":"Who is the &#8220;Executor&#8221; for Tax Purposes When There is No Executor?"},"content":{"rendered":"<p>The executor or administrator of a decedent&#8217;s estate is required to file the estate tax return for the estate (I.R.C. \u00a7 6018(a)) and is liable for the resulting tax (I.R.C. \u00a7 2002), and is required to file the decedent&#8217;s income&#8230; <\/p>\n<div class=\"pmpro\">\n<div class=\"pmpro_card pmpro_content_message\">\n<div class=\"pmpro_card_content\">This content is for Subscriber members only.<br \/><a href=\"http:\/\/resources.evans-legal.com\/wp-login.php?action=register\">Register<\/a><\/div>\n<div class=\"pmpro_card_actions pmpro_font-medium\">Already a member? <a href=\"https:\/\/resources.evans-legal.com\/?action=login&#038;redirect_to=https%3A%2F%2Fresources.evans-legal.com%2F%3Fp%3D258\">Log in here<\/a><\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>The executor or administrator of a decedent&#8217;s estate is required to file the estate tax return for the estate (I.R.C. \u00a7 6018(a)) and is liable for the resulting tax (I.R.C. \u00a7 2002), and is required to file the decedent&#8217;s income... <\/p>\n<div class=\"pmpro\"><div class=\"pmpro_card pmpro_content_message\"><div class=\"pmpro_card_content\">This content is for Subscriber members only.<br \/><a href=\"http:\/\/resources.evans-legal.com\/wp-login.php?action=register\">Register<\/a><\/div><div class=\"pmpro_card_actions pmpro_font-medium\">Already a member? <a href=\"https:\/\/resources.evans-legal.com\/?action=login&#038;redirect_to=https%3A%2F%2Fresources.evans-legal.com%2F%3Fp%3D258\">Log in here<\/a><\/div><\/div><\/div>","protected":false},"author":6,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"pmpro_default_level":"","footnotes":""},"categories":[32,138],"tags":[662,599,327,481,333,359],"class_list":["post-258","post","type-post","status-publish","format-standard","hentry","category-articles","category-tips","tag-executors-duties","tag-executors-liability","tag-federal-estate-tax","tag-federal-generation-skipping-tax","tag-federal-gift-tax","tag-federal-income-tax","pmpro-level-required","pmpro-level-1","pmpro-no-access"],"_links":{"self":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts\/258","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=258"}],"version-history":[{"count":5,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts\/258\/revisions"}],"predecessor-version":[{"id":5830,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts\/258\/revisions\/5830"}],"wp:attachment":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=258"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=258"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=258"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}