Do beneficiaries pay taxes on estate distributions?


Question: Do beneficiaries pay taxes on estate distributions?

Yes, beneficiaries of an estate are required to pay income tax on the distributions they receive. The estate itself is taxed as a separate entity by the IRS, and income taxes must be filed for the estate. In some cases, the estate will owe taxes on any income earned through its assets. If the estate pays the appropriate amount in taxes, the beneficiary shouldn’t be responsible for taxes. However, if the estate distributes taxable income to its beneficiaries before paying taxes, then the beneficiary will be responsible for taxes on that income. 


It's important to note that the federal estate tax is not paid by beneficiaries of the estate, but rather by the estate itself. As of 2022, an estate can be worth up to $12.06 million before a federal estate tax is required. If you reside in certain states, you might be required to pay estate taxes on a state level. 

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