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.

Veterans' organizations

A brief description of the requirements for exemption of veterans organizations under Internal Revenue Code sections 501(c)(19) and 501(c)(23).
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Charities and Nonprofits

Information for exempt organizations' tax preparers

Information for exempt organizations tax preparers about the new registration (PTIN) requirements.
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Charities and Nonprofits

Unrelated business income tax return extension procedures

Procedures for extending the due date of Form 990-T
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Charities and Nonprofits

Types of organizations exempt under Section 501(c)(6)

Examples of types of organizations exempt under section 501(c)(6) of the Internal Revenue Code
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Charities and Nonprofits

Form 1023: types of organizations eligible for exemption

What kinds of organizations can file Form 1023?
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Charities and Nonprofits

Organizing documents – Definition

Definition of "articles of organization" (for exemption application purposes)
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Charities and Nonprofits

Assets used for exempt purposes: Private foundation minimum investment return

Explanation of what are assets used for exempt purposes, in the context of the tax on private foundation failure to distribute income under Code section 4942.
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Charities and Nonprofits

Valuation of assets - Private foundation minimum investment return: Valuation date for assets valued annually

Valuation of Assets - Private Foundation Minimum Investment Return: Valuation Date for Assets Valued Annually
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Charities and Nonprofits

Abusive tax avoidance transactions involving tax-exempt organizations

List of abusive tax avoidance transactions involving tax-exempt organizations.
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Charities and Nonprofits

Filing tips for Form 990-EZ

Filing tips for Form 990-EZ
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Charities and Nonprofits