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New Member
posted Jun 1, 2019 7:23:43 AM

How should a 1099-G form for a state tax refund issued under the tax ID of someone who died in 2016 be reported?

State taxes paid were include in itemized deductions on the 2016 federal tax return.  Should this be entered on a 1041?  If so, on which line?

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3 Replies
Employee Tax Expert
Jun 1, 2019 7:23:44 AM

Is an estate tax return required to be filed? 

An estate tax return is required if the estate generated more than $600 in annual gross income. If you are required to file an estate tax return, then you can include it on line 8, other income.

If there will be no estate tax return, then it does not need to be reported anywhere.

https://www.irs.gov/businesses/small-businesses-self-employed/deceased-taxpayers-filing-the-estate-i...

https://www.irs.gov/pub/irs-pdf/i1041.pdf

New Member
Jun 1, 2019 7:23:46 AM

The state tax refund was more than $600.  There was no other income for the estate.  However, there was a revocable trust and a 1041 will be prepared.  A new tax id number was set up for the trust.  Should the state tax refund be reported on the 1041 for the trust?

Employee Tax Expert
Jun 1, 2019 7:23:47 AM

If the 1099-G has been issued in the trust's name and EIN then enter it on the trust return. Otherwise, it is not reported.