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Posted

For purposes of Form 1041, Is life insurance taxable to the Estate. No federal Estate return required gross Estate was less than 40K. Estate was named beneficiary and check was paid to Estate. I think it has to be Taxable on form 1041. What do you think?

Posted

If I remember the law correctly if the proceeds were paid to the estate because they were either named as the beneficiary or there was no other beneficiary designated and the decedent had elements of ownership at the time of death, then the proceeds are includible in the estate for estate tax purpose, however the proceeds are income tax free. Please verify but that is how I have done.

Posted

My Fault. 706 not being filed. Insurance proceeds paid to estate. I mean't to say included for probate but not included for Income Tax on the 1041. Does this clear some confusion?

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