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Information about Form 1041, U.S. Income Tax Return for Estates and Trusts, including recent updates, related forms and instructions on how to file. Form 1041 is used by a fiduciary to file an income tax return for every domestic estate or domestic trust for which he or she acts.

Information about Form 1041-ES, Estimated Income Tax for Estates and Trusts, including recent updates, related forms and instructions on how to file. Use Form 1041-ES to figure and pay estimated tax for an estate or trust.

Use Form 172, Net Operating Losses (NOLs) for Individuals, Estates, and Trusts to figure the amount of net operating loss that is available to carryback or carryforward.

Information about Publication 536, Net Operating Losses (NOLs) for Individuals, Estates, and Trusts, including recent updates and related forms. Publication 536 explains how to figure a net operating loss (when deductions exceed income) for individuals, estates and trusts.

Information about Form 8960, Net Investment Income Tax Individuals, Estates, and Trusts, including recent updates, related forms and instructions on how to file. Taxpayers use this form to figure the amount of their net investment income tax (NIIT).

Information about Form 8801, Credit for Prior Year Minimum Tax - Individuals, Estates, and Trusts, including recent updates, related forms, and instructions on how to file. Form 8801 is used to figure the minimum tax credit for AMT incurred in prior years and to figure any credit carryforward.

Information about Form 5227, Split-Interest Trust Information Return, including recent updates, related forms and instructions on how to file. Use Form 5227 to report the financial activities of a split-interest trust, provide certain information regarding charitable deductions and distributions from a split-interest trust, and determine if the trust is treated as a private foundation and subject to certain excise taxes under Chapter 42.

Information about Form 5316, Application for Group or Pooled Trust Ruling, including recent updates, related forms, and instructions on how to file. Group/pooled trust sponsors file Form 5316 to request a letter from the IRS for a determination that the trust is a group trust arrangement.

May 8, 2024 ¡ª This week, the Treasury Department and the IRS released proposed regulations for transactions with foreign trusts and information reporting on transactions with foreign trusts and large foreign gifts that are reported using Forms 3520 and 3520-A.

Information about Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return, including recent updates, related forms, and instructions on how to file. Form 706 is used to figure the estate tax imposed by Chapter 11, and compute the GST tax imposed by Chapter 13 on direct skips.