An outstanding assessment is a debt, a refund an asset

An income tax assessment that had not yet been paid on the date of death is a debt of the estate. A refund that was already fixed on that date and had not yet been paid out is an asset. They are two directions, and you do not net them off because they both come from the Belastingdienst. Ask the Belastingdienst in writing for the position as at the date of death: which assessments were outstanding, which refunds, which amounts. That letter is the source. A letter the deceased had not yet opened counts if the document already names the debt or the receivable. An expectation about a return that still has to be filed is neither an amount nor an item.

Put a line for each assessment, with the assessment number, the period and the amount as the specification shows them. A combined item is allowed only if the specification itself names one balance and you link that specification. The value on the date of death is that position. Value now changes if payment is made or received afterwards. A payment from the estate-inventory account lowers the debt and lowers the account. A refund received lowers the receivable and raises the account. Without that link the assessment stays open while the money has already gone. Note the day of payment or receipt on both sides, with the statement as a second source alongside the assessment.

Inheritance tax is not the same debt as the deceased's income tax. You do not set the outstanding assessment off against an indication of the inheritance tax, and you do not use the assessment to lower the inheritance tax in the list. The inheritance tax, if it arises, belongs with the settlement after the death and gets a line of its own once there is an assessment. An indication is not a return. On this line only what the Belastingdienst has confirmed about the deceased's position as at the date of death remains. A return not yet filed for the year of death remains a task, without an estimated amount to pay or to receive back.

You copy provisional assessments, and an advance not yet set off, as the specification names them. You do not calculate whether the provisional assessment was too high. That judgment comes later, in a final assessment or in the return, and then you update the line with the new document as the source. The old specification stays visible as the earlier source. Municipal levies are a different creditor from the Belastingdienst. Give them a line of their own if they were outstanding on the date of death. A WOZ assessment is not a tax debt. The WOZ value is a source of value for the home. An outstanding assessment for the immovable property, if there is one, is a separate debt with an amount of its own.

These lines are not a valuation of the estate inventory and not tax advice. Ervazo files no return and invents no refund. The source of the amount is the Belastingdienst, in the position it issues as at the date of death. Until that position is there, the line remains a task without a figure. An indication of inheritance tax does not belong in the same field as the income tax. The software keeps the source with the figure and deducts no other levy from it. The bank comes into view only once the payment appears on a statement, and even then the assessment remains the source of the debt.