Tax Facts

172 / What rules are applicable to including life insurance accumulated and post-mortem dividends in an insured’s estate?

Accumulated dividends (including interest thereon) and post-mortem dividends are reported together with the face amount of the policy on Schedule D of the insured’s estate tax return.1





1.     See https://www.irs.gov/pub/irs-pdf/f1041sd.pdf (last accessed Oct. 1, 2023).

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