[{"articleAbstract":"Income tax charitable deductions for trusts and estates are governed by Sec. 642(c) — these rules are substantially different from the rules for charitable contribution deductions for individuals and corporations under Sec. 170.","articleByline":"By Amber Hopp, CPA, Chicago, and Laura Hinson, CPA, Raleigh, N.C.","articleTitle":"Charitable income tax deductions for trusts and estates","featureImage":{"imageTagAttributes":{"src":"/etc/designs/default/resources/0.gif","alt":"","title":"","class":"cq-image-placeholder"}},"page":{"path":"/issues/2021/mar/charitable-income-tax-deductions-trusts-estates"},"sortDate":"2021-03-01T05:00:00.000-05:00"},{"articleAbstract":"A surviving spouse has the option to file a joint return for the deceased spouse’s year of death, but several factors must be considered to determine if this is a good idea.","articleByline":"Editor: Patrick L. Young, CPA","articleTitle":"Determining whether to file a joint return in the year of death","featureImage":{"imageTagAttributes":{"src":"/etc/designs/default/resources/0.gif","alt":"","title":"","class":"cq-image-placeholder"}},"page":{"path":"/issues/2021/mar/joint-return-year-spouse-death"},"sortDate":"2021-03-01T05:00:00.000-05:00"}]