My best friend passed away in 2023 [View all]

I was one of her beneficiaries, which touched me so much. The bulk of her estate was dispersed last year, but there was a bank account. The lawyer handling her estate hasn't dispersed it so far. According to my friend's sister, the lawyer explained that they have to wait on IRS to be sure no taxes are due for 2025. I don't understand why there would be taxes in the year after she passed away.

Can anyone explain why there might be taxes due for 2025?

Thank you.


I wrote the wrong year in the header. She passed away in 2023, not 2024.