Recommended by IRS

About Form 1041, U.S. Income Tax Return for Estates and Trusts

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 PDF
PDF version of Form 1041.
Instructions for Form 1041 PDF
Instructions explaining how to file Form 1041.

Automatic exemption revocation for nonfiling: effect on private foundation

Effect of automatic revocation on tax compliance requirements of private foundation.
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Charities and Nonprofits

Exempt organizations Treasury regulations

Digest of Treasury Regulations on issues of interest to tax-exempt organizations.
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Charities and Nonprofits

Presumption of private foundation status

10 - Presumption of Private Foundation Status
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Charities and Nonprofits

Seller-funded down payment assistance programs are not tax-exempt

A recent IRS ruling concludes that seller-funded down-payment assistance to home buyers provides private benefit to the sellers and does not further exclusively charitable purposes.
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Charities and Nonprofits

Public disclosure and availability of exempt organizations returns and applications: Exempt organizations subject to public disclosure requirements

What organizations are "tax-exempt organizations" for purposes of the public disclosure requirements?
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Charities and Nonprofits

Disqualified person - intermediate sanctions

Meaning of disqualified person as used in Internal Revenue Code section 4958
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Charities and Nonprofits

Exempt organizations annual reporting requirements - Form 990, Schedule R: Reporting information about organizations owned indirectly

Form 990 Schedule R - Related Organizations - Reporting Information About Organizations Owned Indirectly
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Charities and Nonprofits

Performing Particular Services Business League (Internal Revenue Code Section 501(c)(6))

Performance of particular services and exemption under Code section 501(c)(6)
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Charities and Nonprofits

Exempt organizations annual reporting requirements - Form 990, Schedule R: Meaning of "control" for organizations with owners

Form 990 Schedule R - Related Organizations: Meaning of "Control" for Organizations With Owners
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Charities and Nonprofits

Organizational test - Section 527 exemption

Organizational test for exemption under IRC 527.
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Charities and Nonprofits