Terminal Tax Return
- filed by a legal representative of the deceased (usually the executor)
- includes all accrued income
- income accumulated during the year of death until the date of death from wages, pensions, interest
- due by the later of
- April 30 (June 15 if self-employed) and
- six months after death
Exclusions from The Terminal Tax Return
- gains from sale of principal residence
- property transferred to surviving spouse
- transfer of an operating farm to a child
page revision: 1, last edited: 26 May 2007 00:34