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Is it always necessary to file an 1041 when closing an estate?

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Is it always necessary to file an 1041 when closing an estate?

The requirements for filing an estate income tax return are available at the link below.

https://www.irs.gov/instructions/i1041#idm140229151947712

It is advisable to file a final return when the estate is terminated,

Is it always necessary to file an 1041 when closing an estate?

Every deceased person has an estate, but not every one has an estate with income.

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