Form 8939 Released by IRS

The IRS has released Form 8939 and instructions, which the estate of a 2010 decedent can use to elect out of the estate tax system and into the modified carryover basis system. This form is due January 17, 2012. To view the form, go to http://www.irs.gov/pub/irs-pdf/f8939.pdf, and to view the instructions, go to http://www.irs.gov/pub/irs-pdf/i8939.pdf.