Fiduciary Income Tax Information
What is Fiduciary Income Tax?
If you are responsible for overseeing an estate or trust, you are the fiduciary of that estate or trust. Estates can own property and receive income, just like an individual or business. If the estate or trust receives income, a fiduciary income tax return must be filed. For information on how to file a Fiduciary Income Tax Return (DR 0105), visit the Filing Information web page. However, if you are filing an Individual Income Tax Return (DR 0104) on behalf of a recently deceased taxpayer, visit the Deceased Taxpayer web page.