Does anyone know if insurance that goes to an estate is federally taxed? My mother was the beneficiary but has passed.

Thanks! My Dad is still living and can elect a beneficiary.

Useful IRS link:

https://www.irs.gov/faqs/interest-dividends-other-types-of-income/life-insurance-disability-insurance-proceeds#:~:text=Answer%3A,report%20it%20as%20interest%20received.

Insurance proceeds are generally not subject to income tax.   If the estate owns the policy, they are subject to estate tax, but federal estate tax exemption is 11M, but set to go down to 4.5M (estimate?) in 2021.   Some states have lower exemption amounts.

There may be additional probate costs if it goes to estate and not beneficiary. 

If your mom has already passed, it is likely too late to make any elections

ASK your accountant. There are to many variables that could change the answer.