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By: Scott Grossman on April 10th, 2018

Filing deadlines for tax returns during an estate or trust administration in California

While the obligations of a personal representative or trustee are numerous during an estate or trust administration, one of the most important duties is to file all necessary estate, gift, and income tax returns on behalf of the deceased, the trust, or the estate. It is therefore vital that you be familiar with the various filing deadlines for tax returns. Consult with a knowledgeable California estate administration attorney for guidance through this process.

The following is a general overview of the filing deadlines for tax returns during an estate or trust administration in California:

  1. First of all, the estate tax return is due nine months from the date of death unless an extension is requested.
  2. Also, the final income tax return of the deceased is due on April 15th the year following death.
  3. Furthermore, the gift tax return is due on April 15th the year following when the gift was made.
  4. Typically, a trust income tax return is due each year on April 15th.
  5. In some cases, a trust income tax return may be due based upon the fiscal year of the trust.
  6. Lastly, the estate income tax return is due on April 15th of the year following the tax year during which the estate earned income greater than $600.

Key Terms:

  • Estate Tax (noun): The Estate Tax is a tax on your right to transfer property at your death. It consists of an accounting of everything you own or have certain interests in at the date of death. It is a tax levied on the net value of the estate of a deceased person. This occurs before distribution to the heirs.
  • Estate (noun): An estate includes the things that a person owns. The things left by someone who has died can be distributed based on a Will, Trust, or Intestate laws. Estates have to be administered in the Probate Court if the estate meets certain criteria. See our Infographic on The Probate Process.

 

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