1041-US: Carryovers and unused deductions on a final return (FAQ)

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Question

What happens to carryovers and unused deductions on a final return?

Answer

When an estate or trust terminates, the following items are available to pass through to beneficiaries.

When an estate or trust terminates, the following items expire.

Related topic: 1041-US: Final return of Form 1041 FAQs

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