Legal Question in Wills and Trusts in California
Trustee personal liability for taxes
If a person is trustee in a probated estate are they personally liable for past due taxes of the estate. If so, if the trustee passes away, then do the heirs to the trustees personal estate become responsible for that tax debt for the estate the deceased person was the trustee for?
1 Answer from Attorneys
Re: Trustee personal liability for taxes
This question is too complex. A trustee does not probate the estate, an executor or administrator does. The only time any of those three would have any personal liability is if that person was married to the decedent. The estate will be responsible for the payment of the taxes, and if the estate is not sufficient to cover all back taxes, then there is no distribution to the beneficiaries.