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IRS provides instructions for 2010 decedents

机译：国税局为2010年的死者提供指示

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摘要

The Internal Revenue Service has posted the instructions for the estate tax form for people who died in 2010, the year that the estate tax was not in effect for many taxpayers. It also granted tax filing and penalty relief to large estates of people who died in 2010, saying their heirs will have until early 2012 to file the necessary tax returns and pay any estate taxes owed. The IRS is also providing penalty relief to certain beneficiaries of large estates on their 2010 federal returns. Under the original Bush tax cuts of 2001, the estate tax was effectively gone for people who died in 2010. The tax cut extension that was passed last December reinstated the estate tax for those who died in 2010, but it allowed their executors to opt out of the estate tax, and instead elect to be governed by the repealed carryover basis provisions of the 2001 law. That choice is supposed to be made by filing Form 8939.
机译：国税局已经发布了针对2010年去世的人的遗产税表格的说明，那一年对于许多纳税人来说，遗产税并未生效。它还对2010年去世的人的大遗产给予了税收申报和罚款减免，称他们的继承人将在2012年初之前提交必要的纳税申报表并支付所欠的遗产税。美国国税局（IRS）还向某些大庄园的受益人提供2010年联邦申报表的罚款减免。在2001年布什最初的减税政策下，2010年去世的人实际上被废除了遗产税。去年12月通过的减税延期恢复了2010年去世的人的遗产税，但允许执行者选择退出。征收遗产税，而是选择由2001年法律废止的结转基础条款所管辖。应该通过提交8939表格来做出选择。

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