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Who must file estate tax returns

Learn who is responsible for filing estate tax returns.

Overview

The personal representative of the estate must file the estate tax return. If there is no personal representative, the person who has the decedent's property must file the return.

The term personal representative includes:

  • Executor
  • Administrator
  • Special administrator
  • Special personal representative
  • Successor personal representative
  • A person who performs substantially the same function under the law governing the status.

"General personal representative" excludes special personal representative.

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