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Included in Estate or not??

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    Included in Estate or not??

    Decedent died on October 2. Probate will continue in Tennessee for 6 months prior to distribution to beneficiaries.

    Included in his estate was a rental property, making monthly rental payments. However on September 29th, prior to death, the lessee paid 4 months in advance. Paid rent for October, November, December, and January, and gave notice that they would be leaving at the end of January. Very possible that absolutely no rental income will be received for the entirety of the 6 month probate period. The estate is expected to be settled after the 6 month probate period.

    For purposes of 1041 Estate Tax Return, is overwhelming cash basis in practice.

    Does this mean the 1041 will show zero revenue on that rental property? Kinda ridiculous, but if cash basis, how can it be otherwise??

    #2
    Any advance rent to decedent while alive should go on his final 1040. If no addional rent after death, then the 1041 will have no rent to report.

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      #3
      I was afraid this would be the case. Thank you for responding terryats.

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