A document published by the Internal Revenue Service (IRS) that provides guidance to persons responsible for the estate of a deceased individual. IRS Publication 559 outlines the necessary steps to completing a tax return for the deceased, how any remaining tax obligations are to be paid for, and the general duties of the personal representative of the estate. The document also lists the necessary forms that must be filled out and their corresponding deadlines.

Survivors, including widows and widowers, estates and beneficiaries may be responsible for the tax liabilities of the deceased, but they also receive tax benefits. Qualifying widows and widowers who file a joint return the year of the death may qualify for a special tax rate for up to two years. If the deceased was due income, that income may be treated as Income in Respect of a Decedent (IRD).