Report fees for your spouse’s service as an executor or administrator in Part 5.  In addition, report the following interests in Part 6: (1) assets distributed from an estate and (2) a beneficial interest in an estate that has not yet been distributed.  Do not report an interest in the will of a living person.

For Your Spouse

Part 5

Report the source of your spouse’s fees if your spouse received more than $1,000 from that source during the reporting period.

Description:  Identify the estate.  If the estate is that of a relative, you may write “estate of a family member.”  In other cases, identify the estate by the last name of the party (e.g., “Estate of Mr. Doe”).

EIF:  Select “N/A.”

Income Type:  Write “executor fees” or “administrator fees.”