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Detailed answer — when a federal estate or fiduciary return is required

1. Final individual income tax return (Form 1040)

The decedent’s personal representative or surviving spouse normally must file the decedent’s final Form 1040 for the year of death if the decedent would otherwise have been required to file. That return covers the period from January 1 up to the date of death and reports income the decedent received before death (wages, interest, dividends, taxable retirement distributions, etc.). For IRS guidance on returns for deceased taxpayers, see the IRS page for deceased taxpayers: https://www.irs.gov/individuals/deceased-taxpayers.

2. Federal fiduciary income tax return (Form 1041) for the estate

Form 1041 is the income tax return for estates and trusts. The key filing triggers are:

• Gross income of the estate in the tax year of $600 or more (this threshold applies to estates and many trusts). See the IRS Form 1041 page: https://www.irs.gov/forms-pubs/about-form-1041.
• Any beneficiary of the estate is a nonresident alien (in that case a return is required even if income is below $600).

Gross income includes interest, dividends, rents, business income, and gains from sales of estate assets during administration. Distributions (or lack of distributions) to beneficiaries do not by themselves determine whether the estate must file Form 1041 — the filing requirement is tied to the estate’s income and beneficiary residency status.

3. Federal estate tax return (Form 706)

A federal estate tax return (Form 706) is separate from Form 1041. Form 706 is required only if the decedent’s gross estate plus certain adjusted amounts exceeds the federal estate tax exemption in effect for the date of death. That exemption amount changes over time. See the IRS Form 706 page and estate tax overview for current thresholds and instructions: https://www.irs.gov/forms-pubs/about-form-706 and https://www.irs.gov/businesses/small-businesses-self-employed/estate-tax.

4. Employer identification number (EIN) for the estate

If you must file Form 1041, the estate needs its own EIN. Many banks also require an EIN to keep estate accounts open. You can obtain an EIN online from the IRS: https://www.irs.gov/businesses/small-businesses-self-employed/apply-for-an-employer-identification-number-ein.

5. Example hypotheticals

Hypothetical A — No income, no distributions: The estate consists of a checking account that earned $25 of interest for the year, and the personal representative did not distribute any funds. Because gross income is under $600 and there are no nonresident-alien beneficiaries, the estate likely does not need to file Form 1041. The decedent’s final Form 1040 may still be required if the decedent otherwise met federal filing thresholds for the year of death.

Hypothetical B — Sale of property during administration: The personal representative sold the decedent’s rental property and realized a $30,000 capital gain during administration. Even if no distributions were made to beneficiaries, that capital gain is estate income and will generally trigger Form 1041 filing for the estate.

Timing, deadlines, and practical steps

• Form 1041 is due by the 15th day of the fourth month after the close of the estate’s tax year (for a calendar-year estate, that’s April 15). You can request an extension, but an extension to file is not an extension to pay tax owed.
• File the decedent’s final Form 1040 by the usual individual filing deadline (or request an extension for that return if eligible).
• Keep careful records of all receipts, asset sales, expenses paid by the estate, and any distributions. These records support whether a filing is required and help prepare returns accurately.

How Utah-specific rules affect this question

The federal rules above determine whether a federal fiduciary return (Form 1041) or federal estate tax return (Form 706) is required. Utah’s probate process determines who acts as personal representative and how the estate is administered under state law. State filing obligations (Utah income tax returns for estate income sourced to Utah, or any state-level estate/inheritance tax if applicable in other states) can differ. If the estate has Utah-source income or if you have questions about Utah probate duties, contact the Utah State Tax Commission or a Utah probate attorney to confirm any state filing requirements.

Helpful hints

• Start by identifying all sources of income the estate received after death: bank interest, dividends, rent, business income, retirement distributions paid after death, and gains from sales of estate property.
• Determine whether any beneficiaries are nonresident aliens — that can create a Form 1041 filing obligation even for small amounts of income.
• Obtain an EIN for the estate early if you will handle estate bank accounts or file Form 1041. Many institutions will not accept the decedent’s Social Security number for ongoing account administration.
• File the decedent’s final Form 1040 if the decedent would otherwise have been required to file; this is separate from any estate returns.
• If the estate’s gross income will exceed $600 or you have complex transactions (sale of real estate, business interests, retirement accounts), consult a tax professional experienced with fiduciary income tax and estate tax matters.
• Keep all receipts, closing statements, bank statements, and invoices. Organized records make it easier to determine filing obligations and complete returns accurately.
• When in doubt, get professional help. Personal representatives have personal liability risk if they fail to file required returns, pay taxes, or properly account to beneficiaries.