Estate & Life Insurance Proceeds Taxes 

Introduction to Estate & Gift Taxes

IRS Publication 950,

• Estate Tax
  The estate tax is a tax on your right to transfer property at your death. It consists of an accounting of everything you own or have certain interests in at the date of death.
• Frequently Asked Questions on Estate Taxes
  Find some of the more common questions dealing with basic estate tax issues.
• Gift Tax
  If you give someone money or property during your life, you may be subject to federal gift tax.
• Frequently Asked Questions on Gift Taxes
  Find some of the more common questions dealing with gift tax issues as well as some examples of how different types of gifts are treated.
• Filing Estate and Gift Tax Returns
  Learn when to file estate and gift taxes, where to send your returns, and get contact information if you need help.
• What’s New – Estate and Gift Tax
  Stay up to date with the tax law changes related to estate and gift taxes.
• Deceased Taxpayers – Probate, Filing Estate and Individual Returns, Paying Taxes Due
  Information to help you resolve the final tax issues of a deceased taxpayer and their estate.
• IRS site on Estate & Gift Taxes
• FAQ’s from Free Advise.com
• Estate Tax Calculator  calculator.net
• CA No Estate Tax  mcguirewoods.com