IRS Publication 559

Income in Respect of a Decedent (IRD) History

Monday, May 16, 2011
IRD is taxable income that was earned but not received by an individual prior to his or her death. It is taxed in the same manner to the recipient as it would have been to the decedent had he or she lived to collect it. Good examples of IRD include deferred compensation, series EE savings bonds and date of death balances in IRAs and other tax-deferred retirement plans, just to name a few.
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