ÐÇ¿ÕÌåÓýÊÖ»ú¶Ë

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 is used by a fiduciary to file an income tax return for every domestic estate or domestic trust for which he or she acts.

Information about Form 1041-ES, Estimated Income Tax for Estates and Trusts, including recent updates, related forms and instructions on how to file. Use Form 1041-ES to figure and pay estimated tax for an estate or trust.

70 - Revocable trusts that become split-interest trusts

Find deadlines for filing Forms 1041 and 1041-A for estates and trusts.

Overview of private foundation rules that apply to split-interest trusts that become charitable trusts.

Abusive Trust Tax Evasion Schemes - Special Types of Trusts

Discussion of special private foundation excise tax rules that apply to estates in administration.

Review the definition of a trust and how trusts can apply for recognition of exemption from federal income taxation under Internal Revenue Code section 501(a).

Get information on how the estate tax may apply to your taxable estate at your death.

Treatment of split-interest trusts under the private foundation excise tax provisions.