It is beginning to look unlikely that Congress will reinstate the repealed estate tax rules for 2010. This leaves executors wondering what they need to file for decedents who have died in 2010 and what forms or returns are required.

The IRS has created a series of questions and answers on its website that will answer many of your questions. Included are filing requirements, basis rules, and some brief insight on what may happen should Congress address the estate tax issue before the end of the year.