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Do I need to file a form 1041?


Guest JulieT

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Posted

My 84 year old father passed away in May 2001. I was named his independent exucutor in his will and will be filing his final tax return. My father left behind a traditional IRA naming me as the beneficiary and a money market account JTWROS--naming me as the survivor of that account. He had no other sources of income except for Social Security which ended upon his death.

Do I need to file a 1041 or will a final tax return suffix? (I cannot see where his estate had a gross income of $600 or more.) Does an IRA generate income to an estate? I just simply do not understand what an estate is in this context regarding the IRS and form 1041. Please help!!!

Julie:confused:

Posted

The IRA is taxed to the named beneficiary, not the estate. If the estate has NO income then there is no need to file a tax return.

Barry Picker, CPA/PFS, CFP

New York, NY

www.BPickerCPA.com

Posted

Barry,

Did you mean to say "if the estate has NO income there is no need for me to file a 1041 tax return? Did you leave out the word "no" as a typo?

Julie

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