IRS Publication 559 — Survivors, Executors, and Administrators
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“If Form 706 is required, the return and payment of any tax is due within 9 months after the date of the decedent’s death. T o apply for an extension of time to file the return 36 Publication 559 (2025)”
The decedent's income tax liability is forgiven if, at death, the decedent was a military or civilian employee of the United States who died because of wounds or injury incurred:
• While a U.S. employee, and
• In a military or terrorist action.
The forgiveness applies to the tax year in which death occurred and for any earlier tax year, beginning with the year before the year in which the wounds or injury occurred. Example. The income tax liability of a civilian employee of the United States who died in 2025 because of wounds incurred while a U.S. employee in a terrorist attack that occurred in 2019 will be forgiven for 2025 and for all prior tax years in the period 2018 through 2024. Refunds are allowed for the tax years for which the period for filing a claim for refund hasn't ended, as discussed later. Military or terrorist action defined. A military or terrorist action means the following.
• Any terrorist activity that most of the evidence indicates was directed against the United States or any of its allies.
• Any military action involving the U.S. Armed Forces and resulting from violence or aggression against the United States or any of its allies, or the threat of such violence or aggression.
Terrorist activity includes criminal offenses intended to coerce, intimidate, or retaliate against the government or civilian population. Military action doesn't include training exercises. Any multinational force in which the United States is participating is treated as an ally of the United States.
Determining if a terrorist activity or military action has occurred. You may rely on published guidance from the IRS to determine if a particular event is considered a terrorist activity or military action.
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