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.

Employment taxes and the Trust Fund Recovery Penalty (TFRP)

To encourage prompt payment of withheld income and employment taxes, including social security taxes, railroad retirement taxes, or collected excise taxes, Congress passed a law that provides for the TFRP.
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Small Businesses

Abusive trust tax evasion schemes - Talking points

Abusive Trust Tax Evasion Schemes - Talking Points
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Small Businesses

Abusive trust tax evasion schemes - Questions and answers

Abusive Trust Tax Evasion Schemes - Questions and Answers
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Small Businesses

Tips on rental real estate income, deductions and recordkeeping

If you own rental property, know your federal tax responsibilities. Report all rental income on your tax return, and deduct the associated expenses from your rental income.
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Small Businesses

Frequently asked questions on the Estate Tax Closing Letter

This page provides questions and answers on how to obtain an estate tax closing letter through Pay.gov.
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Self-Employed, Small Businesses

Abusive Trust Tax Evasion Schemes - Facts (Section IV)

Abusive Trust Tax Evasion Schemes - Facts (Section IV)
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Small Businesses

Abusive trust tax evasion schemes - Facts (Section I)

Abusive Trust Tax Evasion Schemes - Facts (Section I)
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Small Businesses

Abusive trust tax evasion schemes - Facts (Section II)

Abusive Trust Tax Evasion Schemes - Facts (Section II)
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Small Businesses

Abusive trust tax evasion schemes - Facts (Section III)

Domestic trusts are trusts created in the U.S.; information about some common abusive domestic trust schemes.
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Small Businesses

About Form 965-B, Corporate and Real Estate Investment Trust (REIT) Report of Net 965 Tax Liability and Electing REIT Report of 965 Amounts

Information about Form 965-B, Corporate and Real Estate Investment Trust (REIT) Report of Net 965 Tax Liability and Electing REIT Report of 965 Amounts, including recent updates, related forms and instructions on how to file. Form 965-B is used by corporate taxpayers and REITs electing to report a taxpayer's net 965 liability, for each tax year in which a taxpayer must account for section 965 amounts.
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Businesses