Estate, Gift & Trust Taxes

How to Get an EIN Number for a Deceased Person

What Is a Complex Trust? Taxation, Filing, and Uses

What Is a Crummey Trust and How Does It Work?

Trust Tax Rates on Capital Gains: Brackets, Surtax, and Distributions

How Does the IRS Step-Up in Basis Work at the Death of a Spouse?

Demand Note Interest Rate: AFR, Prime Rate, and SOFR Benchmarks

What Is a Crummey Letter? Requirements, Delivery, and Pitfalls

How to Share Lottery Winnings With Family Tax-Free

Form 1041 Due Date: Extensions, Penalties, and the 65-Day Rule

What Are Adjusted Taxable Gifts and How Are They Calculated?