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The IRS issued Revenue Ruling 2023-2, which had a substantial impact on estate planning, particularly where an irrevocable trust is involved. In the last decade or so, more families have begun utilizing irrevocable trusts to protect their assets from spend-down in order to qualify for government benefits, such as Medicaid and VA Aid and Attendance.<br/><br/>Prior to the issuance of this ruling, it was unclear whether assets passing to beneficiaries through an irrevocable trust would receive a step-up in basis, thereby eliminating any capital gains taxes that would otherwise be owed. Historically, assets that are disposed of during an individual’s lifetime are subject to capital gains taxes on the increase in value of that asset over time. The amount of capital gains owed is determined largely by the difference between the value at the time of purchase and the value at the time of transfer.

IRS Quietly Changes The Rule On How Your Children’s Inheritance Will Be Taxed

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Teach Me! Personal Finance

IRS Form 2439 Walkthrough (Notice to Shareholder of Undistributed Long-Term Capital Gains)

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Simple Explain

Form 2439: Notice to Shareholder of Undistributed Long-Term Capital Gains

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The deadline to file your taxes this year is Monday, April 15th, but the IRS is warning taxpayers of one other crucial deadline.The Federal Tax Collector said roughly 940,000 people in the U.S. have until May 17th to submit tax returns for unclaimed refunds for tax year 2020, which totals more than $1 billion nationwide.

Over 1 Billion in Unclaimed Taxes in 2020

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HowToWith GEO

How to get IRS Tax Forms

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Kat Dooley

Download IRS Forms

⏲ 13 minutes 2 seconds 👁 436

The IRS issued Revenue Ruling 2023-2, which had a substantial impact on estate planning, particularly where an irrevocable trust is involved. In the last decade or so, more families have begun utilizing irrevocable trusts to protect their assets from spend-down in order to qualify for government benefits, such as Medicaid and VA Aid and Attendance.<br/><br/>Prior to the issuance of this ruling, it was unclear whether assets passing to beneficiaries through an irrevocable trust would receive a step-up in basis, thereby eliminating any capital gains taxes that would otherwise be owed. Historically, assets that are disposed of during an individual’s lifetime are subject to capital gains taxes on the increase in value of that asset over time. The amount of capital gains owed is determined largely by the difference between the value at the time of purchase and the value at the time of transfer.

IRS Quietly Changes The Rule On How Your Children’s Inheritance Will Be Taxed

⏲ 1:29 👁 3.6M

pdfFiller

Step-by-Step Guide: How to Fill Out IRS Form 14039 (Printable and Fillable PDF)

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Teach Me! Personal Finance

IRS Schedule D Walkthrough (Capital Gains and Losses)

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Sometimes, you just need more time. With the deadline to file a tax return with the IRS fast approaching, options are available for those feeling the pressure of time slipping away. Veuer’s Maria Mercedes Galuppo has the story.

Tax Time Crunch: Navigating IRS Extensions for Last-Minute Filers

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Logan Allec

IRS Installment Agreements EXPLAINED | How IRS Payment Plans Work

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Money Instructor

How to Fill Out Form 1040 for 2023 | Taxes 2024 | Money Instructor

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