For many years while I worked I bought E-bonds regularly, having them registered in my name with a sister, brother, niece, or nephew as a co-owner. At my death I understand these E-bonds automatically become the property of the respective co-owners. But since the bonds carry my social security number, will the accumulated interest be subject to income tax by my estate or will the co-owners supply their own numbers? -- R. E.
As surviving co-owners, your sisters, brothers, nieces and nephews will own the E-bonds outright. Your estate will include their value as of the date of death, but the surviving co-owners wil be liable for paying income taxes on all interest accumulated until the month they redeem them. They may have the bonds reissued in their name -- and under social security number -- by submitting suitable docum entation.