Recommended by IRS
About Form 1041, U.S. Income Tax Return for Estates and TrustsInformation 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.
Found 188 Matching Items; Displaying 181 - 188.
IRC Section 4940(d), Exemption for Certain Operating Foundations
Section 4940 imposes an excise tax on the net investment income of most domestic tax-exempt private foundations, including private operating foundations. On December 20, 2019, new legislation was signed that changed the excise tax rates of net investment income for most domestic tax-exempt private foundations, including private operating foundations.
Legal Guidance (Authoritative)
Charities and Nonprofits
Exempt organization revenue procedures
Exempt Organization Revenue Procedures
General Information
Charities and Nonprofits
Written Testimony of Daniel Werfel, Commissioner, Internal Revenue Service, before the House Oversight and Accountability Committee Subcommittees on Government Operations and the Federal Workforce and Health Care and Financial Services on IRS Operations
Oct. 24, 2023 — The Commissioner speaks before the House Oversight and Accountability Committee Subcommittees on Government Operations and the Federal Workforce and Health Care and Financial Services on IRS Operations.
General Information
Individuals, Tax Professionals, Charities and Nonprofits, Governments, Businesses, News Media, Trusts and Estates
Request for Private Operating Foundation Classification under IRC 4942 j3
Request for Private Operating Foundation Classification under IRC 4942(j)(3)
General Information
Charities and Nonprofits
Frequently asked questions about Form 1023
Frequently asked questions about Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code.
General Information
Charities and Nonprofits
Exempt Organizations Update archive
An archive of email updates and alerts from the IRS about developments in exempt organizations tax law and regulations, upcoming IRS training and events, and other information.
General Information
Charities and Nonprofits
Exempt Organization sample questions foundation classification
Sample questions used by Exempt Organizations Determiantions
General Information
Charities and Nonprofits
Elective pay and transferability frequently asked questions: Elective pay
Elective pay and transferability frequently asked questions: Elective pay
Frequently Asked Questions
Charities and Nonprofits, Businesses, Individuals