Deadlines are important when administering an estate, as well as when it comes to filing an estate tax return. Failure to file an estate tax return on time can result in significant penalties in Florida or in any other state. This is what happened to one man’s estate after he died in early March 2003. His son failed to file the estate tax return on time due to a complication with the decedent’s wife’s citizenship status.
The decedent had left behind a wife who was not a citizen of the United States, which meant that she would not be able to receive a marital deduction when filing the estate tax return….