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The personal representative of a decedent's estate: Must use a calendar-year accounting period. Must use the same method of accounting that was used by the

The personal representative of a decedent's estate:

Must use a calendar-year accounting period.

Must use the same method of accounting that was used by the decedent.

Is not required to make estimated tax payments for the estate for the first two years of the estate.

May pass estimated tax payments through to the beneficiaries each year by filing Form 1041-T.

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