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  2. How To File Taxes for a Deceased Relative - AOL

    www.aol.com/file-taxes-deceased-relative...

    Filing income tax for a deceased parent is different from filing regular tax returns. You must keep in mind that a decedent’s income is generally counted from the beginning of the year to the ...

  3. Tax lien - Wikipedia

    en.wikipedia.org/wiki/Tax_lien

    A federal tax lien arising by law as described above is valid against the taxpayer without any further action by the government. The general rule is that where two or more creditors have competing liens against the same property, the creditor whose lien was perfected at the earlier time takes priority over the creditor whose lien was perfected at a later time (there are exceptions to this rule ...

  4. Estate tax in the United States - Wikipedia

    en.wikipedia.org/wiki/Estate_tax_in_the_United...

    The descriptive "death tax" emphasizes that death is the event that invokes a tax on the deceased's former assets. An estate tax is levied on the deceased's assets before they are distributed by the federal government and twelve states; Connecticut, Hawaii, Illinois, Maine, Maryland, Massachusetts, Minnesota, New York, Oregon, Rhode Island ...

  5. Crane v. Commissioner - Wikipedia

    en.wikipedia.org/wiki/Crane_v._Commissioner

    As a result, when property encumbered by debt is sold, the tax consequences of the passing of the debt have a significant effect on the overall tax consequences of the sale. For example, in this case, a taxpayer who sold an apartment building for $3,000 was forced to recognize taxable income of over $24,000.

  6. Mortgage liens: What they are and how they work - AOL

    www.aol.com/finance/mortgage-liens-170517279.html

    Federal tax lien: The IRS can place a lien on your property due to failure to pay your federal taxes. This lien can cover your personal property as well as other real estate assets, any vehicles ...

  7. How to protect your deceased loved one’s credit after death

    www.aol.com/finance/protect-deceased-loved-one...

    When someone dies, you or the appointed representative need to file the deceased person’s final tax return. On this return, you must indicate the person’s death. On this return, you must ...

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