ÐÇ¿ÕÌåÓýÊÖ»ú¶Ë

The Internal Revenue Service would like to remind all U.S. owners of a foreign trust and their return preparers of the filing requirements for Form 3520-A, Annual Information Return of Foreign Trust with a U.S. Owner (Under section 6048(b)). See the Instructions for Form 3520-A for more information.

Understand what you need to do to file an estate income tax return and how to get an Employee Identification Number.

Deceased taxpayers ¨C help with selling real property that is part of the decedent's estate

Where to File ÐÇ¿ÕÌåÓýÊÖ»ú¶Ë Taxes (for Form 1041-T)

This page provides questions and answers on how to obtain an estate tax closing letter through Pay.gov.

You have been selected as part of a small group of people to share your experiences with completing the Form 706, Estate Transfer Tax Return. ÐÇ¿ÕÌåÓýÊÖ»ú¶Ë participation is a unique opportunity to help policymakers in Congress understand the real impact of tax laws on the time and money it takes to do your taxes.

Some nonresident alien decedents with U.S. assets are required to file U.S. Estate Tax Returns.

On May 25, 2022, President Biden signed Executive Order 14074, Advancing Effective, Accountable Policing and Criminal Justice Practices to Enhance Public Trust and Public Safety. The Executive Order instructs federal law enforcement agencies to publicly post their body-worn camera policies.

Form 1040-NR is used by nonresident alien individuals, estates, and trusts to file a U.S. income tax return.

A foreign person includes a nonresident alien individual, foreign corporation, foreign partnership, foreign trust, a foreign estate, and any other person that is not a U.S. person.