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.

Private foundation: Sample organizing documents (Draft B - Declaration of trust)

Sample articles of organization containing required provisions for a private foundation created as a trust.
General Information
Charities and Nonprofits

Transfer certificate filing requirements for the estates of nonresident citizens of the United States

Procedural requirements to secure a transfer certificate for decedents who are non-resident U.S. citizens.
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Small Businesses

About Form 706-A, United States Additional Estate Tax Return

Information about Form 706-A, United States Additional Estate Tax Return, including recent updates, related forms and instructions on how to file. An heir files this form to report the additional estate tax imposed by Internal Revenue Code section 2032A(c) for an early disposition of specially valued property or for an early cessation of a qualified use of specially valued property.
General Information

Transfer certificate filing requirements for the estates of nonresidents not citizens of the United States

Procedures for non-U.S. citizen decedents to obtain transfer certificates.
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Small Businesses

Abusive trust tax evasion schemes - Law and arguments (Section VI)

Abusive Trust Tax Evasion Schemes - Law and Arguments (Section VI)
General Information

Abusive trust tax evasion schemes - Law and arguments (Section VII)

Abusive Trust Tax Evasion Schemes - Law and Arguments (Section VII) - Special Rules Apply to Foreign Trusts
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Abusive trust tax evasion schemes - Law and arguments (Section II)

Abusive Trust Tax Evasion Schemes - Law and Arguments (Section II) - Grantors May Be Treated as Owners of Trusts
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Small Businesses

Abusive trust tax evasion schemes - Law and arguments (Section III)

Abusive Trust Tax Evasion Schemes - Law and Arguments (Section III) - Taxation of Non-Grantor Trusts
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Small Businesses

Abusive trust tax evasion schemes - Law and arguments (Section IV)

Abusive Trust Tax Evasion Schemes - Law and Arguments (Section IV) - Transfers to Trusts May Be Subject to Estate and Gift Taxes
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Small Businesses

Abusive trust tax evasion schemes - Law and arguments (Section V)

Abusive Trust Tax Evasion Schemes - Law and Arguments (Section V) - Personal Expenses Are Generally Not Deductible
General Information
Small Businesses