Artículo Executors and administrators. Executors and administrators

id="ientry-id89">Executors and administrators, Surviving Spouses, Executors, Administrators, and Legal Representatives Exempt-interest dividends, Exempt-interest dividends. Exemptions From withholding, Exemption From Withholding Expenses paid by another, Expenses paid by another. Extension of time to file, Extensions of Time To File Automatic, Automatic Extension , When to file. Citizens outside U.S., Individuals Outside the United States E-file options, How to get the automatic extension. Inclusion on return, When you file your return. F Failure to comply with tax laws (see Penalties ) Fair rental value, Fair rental value defined. Family, Child’s earnings. , Adopted child. (see also Child tax credit ) (see also Children ) Farmers Estimated tax, Special rules for farmers, fishers, and higher income taxpayers. Withholding, Farmworkers. Farming Activities not engaged in for profit, Activities not engaged in for profit. Canceled debt, treatment of, Excluded debt. Federal employees Accrued leave payment, Accrued leave payment. Cost-of-living allowances, Government cost-of-living allowances. Disability pensions, Military and Government Disability Pensions Based on years of service, Pension based on years of service. Exclusion, conditions for, Conditions for exclusion. Terrorist attack, Terrorist attack or military action. FECA payments, Federal Employees’ Compensation Act (FECA). Federal Employees’ Compensation Act (FECA) payments, Federal Employees’ Compensation Act (FECA). Federal government Employees (see Federal employees ) Federal income tax Not deductible, Taxes and Fees You Can’t Deduct Federal judges Employer retirement plan coverage, Federal judges. Fees, Fees for services. (see also specific types of deductions and income) Professional license, Professional Accreditation Fees Fellowships (see Scholarships and fellowships ) FICA withholding, Form W-2. , , Social security and Medicare taxes paid by employer. (see also Social security and Medicare taxes ) (see also Withholding ) Fiduciaries, Surviving Spouses, Executors, Administrators, and Legal Representatives , Trustees' fees. , Trustees' fees. (see also Executors and administrators ) (see also Trustees ) Fees for services, Personal representatives. Prohibited transactions, Prohibited Transactions Figuring taxes and credits, Worksheet 7-1. , Figuring Your Tax (see also Worksheets ) Filing requirements, Filing Information , Criminal Penalties , Married Filing Separately (see also Married filing separately ) Calendar year filers, When Do I Have To File? Citizens outside U.S., U.S. Citizens and Resident Aliens Living Abroad Dependents, Do I Have To File a Return? , Child’s earnings. Electronic (see E-file ) Extensions, Extensions of Time To File Gross income levels (Table 1-1), Individual taxpayers, Individuals—In General Joint filing, Married Filing Jointly , Accounting period. , Relief from joint responsibility. (see also Joint returns ) Late filing penalties (see Penalties ) Most taxpayers (Table 1-1), Unmarried persons (s