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Level 2
posted Apr 14, 2022 11:30:46 PM

Help for insolvent estate 1041

I am filing 1041 and 982 for deceased father, who only had a small checking account at his passing. He passed away on 1/30/2020, but I got a notice that credit card debt was cancelled on 12/31/2021.  My father lived in California.

 

I just finished the 1041 on turbotax business but got a prompt to file a  state tax return. Do I need to file a CA estate tax return for this cancelled debt for an insolvent estate? Please help!

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1 Best answer
Level 15
Apr 15, 2022 6:58:12 AM

6 Replies
Level 15
Apr 15, 2022 6:58:12 AM

Level 2
Apr 15, 2022 10:06:06 AM

Thank you for your reply. Unfortunately, I have tried to consult with attorneys, but no one was willing to take my case so close to the end of tax season. Every response I got was that they were too busy. The feeling that I got was that my questions weren't important enough for their time.

 

My parents' assets were placed in a trust to keep them out of probate.  In the joint living trust, everything went to my mother, so no estate taxes were due. Also, their assets are well below the estate tax threshold.

 

My question is whether or not I have to file an estate income tax return with Californiaregarding the cancelled credit card debt. If so, can I file Form 982 to show insolvency like for the federal 1041?

 

Thank you.

Level 15
Apr 15, 2022 10:14:13 AM

Level 2
Apr 15, 2022 10:22:02 AM

In principle, the cancelled debt is treated as income to the estate.  That cancellation didn't necessarily make the estate solvent.  It would seem safest to file for the estate in California and report the cancellation "income". 

Level 15
Apr 15, 2022 10:36:02 AM


Level 2
Apr 15, 2022 2:26:19 PM

Thank you for the responses.

 

Will paying the extra $55 produce the correct CA estate income tax return? Can I also send the 982 in the CA return to show insolvency? Is there a fiduciary notice that I have to file with CA, like the federal form 56?

 

Thank you.