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<p class="MsoNormal">The PR generally should be prepared to file both a final 1040 for decedent and a 1041 if the estate received income. The final 1040 is always on the calendar year, so it is due April 15 of the year following death. The estate can opt to
be a fiscal year payer or calendar year payer, depending on what you put on the SS-4 application for Tax ID #. If you didn’t put anything, I believe the IRS assumes calendar year. In that case, a 1041 would be due April 15, if estate had income received between
date of death and 12/31/19. See <a href="https://www.irs.gov/businesses/small-businesses-self-employed/deceased-taxpayers-filing-the-estate-income-tax-return-form-1041">
https://www.irs.gov/businesses/small-businesses-self-employed/deceased-taxpayers-filing-the-estate-income-tax-return-form-1041</a><o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Best,<o:p></o:p></p>
<p class="MsoNormal">Nick<o:p></o:p></p>
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<p class="MsoNormal"><b><span style="color:#2B6AA4">Nicholas Pleasants</span></b><span style="color:black"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:black">Pleasants Law Firm, P.S.<br>
2300 130th Ave NE, Suite A-101<br>
Bellevue, WA 98005-1755<br>
(425) 615-7070 tel/fax<br>
<a href="mailto:nick@pleasantslaw.com"><span style="color:#00006A">nick@pleasantslaw.com</span></a><o:p></o:p></span></p>
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<p class="MsoNormal"><b><span style="font-size:12.0pt;color:black">From: </span></b><span style="font-size:12.0pt;color:black"><wsbarp-bounces@lists.wsbarppt.com> on behalf of Jim Doran <jim@doranlegal.com><br>
<b>Reply-To: </b>WSBA Real Property Listserv <wsbarp@lists.wsbarppt.com><br>
<b>Date: </b>Tuesday, March 3, 2020 at 12:29 PM<br>
<b>To: </b>WSBA Real Property Listserv <wsbarp@lists.wsbarppt.com><br>
<b>Subject: </b>[WSBARP] Estate Tax Returns<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:13.5pt">A client is asking about when an estate tax return has to be filed. The decedent died at the end of October, 2019. Is the date March 15th?</span>
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<p class="MsoNormal"><span style="font-size:13.5pt">I am not up on this kind of thing. What are the circumstances that require an estate tax return, anyway?</span><o:p></o:p></p>
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<p class="MsoNormal"><span style="font-size:13.5pt">Jim Doran</span><o:p></o:p></p>
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<p class="MsoNormal">James R. Doran<o:p></o:p></p>
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<p class="MsoNormal">Attorney at Law<o:p></o:p></p>
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<p class="MsoNormal">100 E. Pine Street - Suite 205<o:p></o:p></p>
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<p class="MsoNormal">Bellingham, WA 98225<br>
(360)393-9506<o:p></o:p></p>
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<p class="MsoNormal"><a href="mailto:jim@doranlegal.com" target="_blank">jim@doranlegal.com</a><o:p></o:p></p>
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<p class="MsoNormal"><a href="http://www.doranlegal.com" target="_blank">www.doranlegal.com</a><o:p></o:p></p>
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