Form 1041 Income In Respect Of A Decedent - Income in respect of a decedent (ird). When completing form 1041, you must take into account any items that are ird. The decedent's estate, if the estate receives it. Income in respect of a decedent must be included in the income of one of the following:
The decedent's estate, if the estate receives it. When completing form 1041, you must take into account any items that are ird. Income in respect of a decedent must be included in the income of one of the following: Income in respect of a decedent (ird).