Title 26 — Internal Revenue CodeRelease 119-73

§2205 Reimbursement out of estate

Title 26 › Subtitle Subtitle B— - Estate and Gift Taxes › Chapter CHAPTER 11— - ESTATE TAX › Subchapter Subchapter C— - Miscellaneous › § 2205

Last updated Apr 6, 2026|Official source

Summary

If someone who is not the executor pays estate tax from property they get or hold, that person can be paid back from any part of the estate that hasn’t yet been handed out. They can also get a fair share from other heirs whose shares would have been smaller if the tax had been paid first, or from those who are equally or mostly responsible for estate taxes, debts, or charges. The rule aims to have estate taxes paid from the estate before distributions, unless the will says otherwise.

Full Legal Text

Title 26, §2205

Internal Revenue Code — Source: USLM XML via OLRC

If the tax or any part thereof is paid by, or collected out of, that part of the estate passing to or in the possession of any person other than the executor in his capacity as such, such person shall be entitled to reimbursement out of any part of the estate still undistributed or by a just and equitable contribution by the persons whose interest in the estate of the decedent would have been reduced if the tax had been paid before the distribution of the estate or whose interest is subject to equal or prior liability for the payment of taxes, debts, or other charges against the estate, it being the purpose and intent of this chapter that so far as is practicable and unless otherwise directed by the will of the decedent the tax shall be paid out of the estate before its distribution.

Reference

Citations & Metadata

Citation

26 U.S.C. § 2205

Title 26 — Internal Revenue Code

Last Updated

Apr 6, 2026

Release point: 119-73