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.

Exempt organizations annual reporting requirements - Overview - Annual return filing exceptions

Are there any exceptions to the requirement to file the Form 990?
General Information
Charities and Nonprofits

Life cycle of a private foundation: Required filings

Annual filings required to be made by private foundations.
General Information
Charities and Nonprofits

Homeowners’ associations

Discussion of homeowners' associations as exempt organizations under the Internal Revenue Code
General Information
Charities and Nonprofits

Application process

Questions and answers that will help an organization determine if it is eligible to apply for recognition of exemption from federal income taxation under IRC section 501(a) and, if so, how to proceed.
General Information
Charities and Nonprofits

Charitable solicitation - state requirements

Description of and links to information about state requirements associated with the solicitation of charitable contributions by section 501(c)(3) organizations.
General Information
Charities and Nonprofits

Learn the warning signs of Employee Retention Credit scams

Tax Tip 2023-93, July 24, 2023 — Businesses and tax-exempt organizations should watch out for telltale signs of misleading claims involving the Employee Retention Credit. Scammers and unscrupulous promoters continue to run aggressive broadcast advertising, direct mail solicitations and online promotions for the credit.
General Information
Charities and Nonprofits, Businesses

Exempt organizations annual reporting requirements - Form 990, Schedule R: Information reported on Schedule R

Form 990 Schedule R - Related Organizations: Information Reported on Schedule R
General Information
Charities and Nonprofits

Abatement of Chapter 42 first tier taxes due to reasonable cause

Abatement of Chapter 42 first tier taxes due to reasonable cause
General Information
Charities and Nonprofits

Automatic revocation of exemption

IRS automatically revokes the tax-exempt status of organizations that don't file the annual Form 990-series returns for three consecutive years.?
General Information
Charities and Nonprofits

About Form 990-T, Exempt Organization Business Income Tax Return (and proxy tax under section 6033(e))

Information about Form 990-T, Exempt Organization Business Income Tax Return (and proxy tax under section 6033(e)), including recent updates, related forms, and instructions on how to file. Form 990-T is used by exempt organizations to report certain income and tax liability.
General Information
Charities and Nonprofits