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<p>My answer assumed Jim was asking about estate taxes, not income
taxes for the estate.<br>
</p>
<pre class="moz-signature" cols="72">Kary L. Krismer
John L. Scott, Inc.
206 723-2148</pre>
<div class="moz-cite-prefix">On 3/3/2020 1:22 PM, Nicholas Pleasants
wrote:<br>
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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"
moz-do-not-send="true">
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>
<p class="MsoNormal"><o:p> </o:p></p>
<div>
<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"
moz-do-not-send="true"><span style="color:#00006A">nick@pleasantslaw.com</span></a><o:p></o:p></span></p>
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<p class="MsoNormal"><o:p> </o:p></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"><a class="moz-txt-link-rfc2396E" href="mailto:wsbarp-bounces@lists.wsbarppt.com"><wsbarp-bounces@lists.wsbarppt.com></a>
on behalf of Jim Doran <a class="moz-txt-link-rfc2396E" href="mailto:jim@doranlegal.com"><jim@doranlegal.com></a><br>
<b>Reply-To: </b>WSBA Real Property Listserv
<a class="moz-txt-link-rfc2396E" href="mailto:wsbarp@lists.wsbarppt.com"><wsbarp@lists.wsbarppt.com></a><br>
<b>Date: </b>Tuesday, March 3, 2020 at 12:29 PM<br>
<b>To: </b>WSBA Real Property Listserv
<a class="moz-txt-link-rfc2396E" href="mailto:wsbarp@lists.wsbarppt.com"><wsbarp@lists.wsbarppt.com></a><br>
<b>Subject: </b>[WSBARP] Estate Tax Returns<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><o:p> </o:p></p>
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<div>
<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>
<o:p></o:p></p>
<div>
<p class="MsoNormal"><o:p> </o:p></p>
</div>
<div>
<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>
</div>
<div>
<p class="MsoNormal"><o:p> </o:p></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:13.5pt">Jim
Doran</span><o:p></o:p></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:13.5pt"><br
clear="all">
</span><o:p></o:p></p>
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<div>
<div>
<p class="MsoNormal">James R. Doran<o:p></o:p></p>
</div>
<p class="MsoNormal">Attorney at Law<o:p></o:p></p>
</div>
<p class="MsoNormal">100 E. Pine Street - Suite
205<o:p></o:p></p>
</div>
<p class="MsoNormal">Bellingham, WA 98225<br>
(360)393-9506<o:p></o:p></p>
</div>
<p class="MsoNormal"><a
href="mailto:jim@doranlegal.com" target="_blank"
moz-do-not-send="true">jim@doranlegal.com</a><o:p></o:p></p>
</div>
<p class="MsoNormal"><a
href="http://www.doranlegal.com" target="_blank"
moz-do-not-send="true">www.doranlegal.com</a><o:p></o:p></p>
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