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.

IRC 166 LB&I Directive Related to Partial Worthlessness Deduction for Eligible Securities Reported by Insurance Companies 1

LB&I Commissioner guidance concerning proper application of I.R.C. §166 as relates to partial worthlessness deduction for eligible securities reported by insurance companies.
General Information
Corporations

Power of attorney and other authorizations

How to grant power of attorney, tax information authorization, third party designee or oral disclosure for a third party to help you with federal tax matters.
General Information
Small Businesses

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

U.S. withholding agent frequently asked questions

The following questions and answers were prepared in response to inquiries that have been proposed to the IRS by US withholding agents, major corporations and multinational companies outside of the financial service community.
General Information
Large Businesses

Employment tax due dates

You must deposit and report your employment taxes on time.
General Information
Small Businesses

Designate or change a partnership representative

Find how to designate or change a partnership representative under the BBA centralized partnership audit regime and who’s eligible.
Tax Administration (Non-Authoritative)
Businesses

Audit Techniques Guide: Credit for increasing research activities (i.e. research tax credit) – Research Credit issues

This Audit Techniques Guide (ATG) sets forth the Research Credit Technical Advisors' suggested guidelines for auditing research credit issues.
General Information
Large Businesses

National Tax Security Awareness Week, Day 4: Security Summit warns tax pros that pandemic adds to data-theft risks; offers tips and outlines common scams

IR-2021-239, December 2, 2021 — The Internal Revenue Service, state tax agencies and the nation’s tax industry today warned tax professionals that they face additional security risks from cybercriminals seeking to use the pandemic and phishing scams to steal sensitive client information.
News
News Media, Tax Professionals, Individuals, Businesses

Topic H — Frequently asked questions about transfer of New Clean Vehicle Credit and Previously Owned Clean Vehicles Credit

Topic H — Frequently asked questions about transfer of New Clean Vehicle Credit and Previously Owned Clean Vehicles Credit
General Information
Businesses, Individuals

Pre-Filing Agreement likely suitable issues and documentation

Provides a nonexclusive list of suitable issues and initial documentation that must be readily available upon acceptance into the Pre-Filing Agreement program.
General Information
Corporations