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Special Enrollment Examination
Part 1SEE Part 1: Individuals✓Part 2SEE Part 2: BusinessesPart 3SEE Part 3: Representation, Practices and ProceduresOn Form 1041, a decedent's estate is allowed an exemption of:
A decedent's estate deducts a $600 exemption. A trust required to distribute all income currently gets $300, other trusts $100, and a qualified disability trust $5,100 for 2025. Source: IRC 642(b); Form 1041 instructions (2025), Line 21. Tax year: 2025 (law as of 31 Dec 2025).
Mixing up the estate and trust exemption amounts.
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