Recommended by IRS
About Form 1041, U.S. Income Tax Return for Estates and TrustsInformation 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.
Found 983 Matching Items; Displaying 151 - 160.
About Form 990-BL, Information and Initial Excise Tax Return for Black Lung Benefit Trusts and Certain Related Persons
Form 990-BL is generally used by black lung benefit trusts to meet the reporting requirements of Internal Revenue Code section 6033.
General Information
ITG FAQ #12 Answer - Is income from trust lands allotted under other allotment acts exempt from federal taxation?
Insights into the different ways tribal entities can be structured and the tax implications of each; what constitutes a federally recognized tribe and the benefits of such; and the taxability of certain types of income to tribal members.
General Information
Indian Tribal Governments
ITG FAQ #3 Answer If the allottee is non competent while allotted land is held in trust, does he she attain competency when a fee patent is issued?
Insights into the definitions of competent and non-competent Indians and how these definitions affect the taxation of certain types of income.
General Information
Indian Tribal Governments
About Form 6069, Return of Excise Tax on Excess Contributions to Black Lung Benefit Trust Under Section 4953 and Computation of Section 192 Deduction
Form 6069 is used by coal mine operators who make contributions to tax-exempt black lung benefit trusts to determine the maximum allowable income tax deduction and the amount of excise tax on the excess. This form is primarily a worksheet used to determine the maximum allowable income tax deduction (under section 192) for contributions made by coal mine operators to tax-exempt black lung benefit trusts.
General Information
Qualified intermediary general FAQs
Qualified intermediary (QI), withholding foreign partnership (WP), and withholding foreign trust (WT) frequently asked questions (FAQs)
General Information
QI system FAQs
Frequently asked questions about the Qualified Intermediary (QI), Withholding Foreign Partnership (WP), Withholding Foreign Trust (WT) System Application and Account Management System.
General Information
Corporations
Reasonable period of settlement
Meaning of "reasonable period of settlement" as used in provisions regulating split-interest trusts that become charitable trusts.
General Information
Charities and Nonprofits
About Form 1040-NR, U.S. Nonresident Alien Income Tax Return
Form 1040-NR is used by nonresident alien individuals, estates, and trusts to file a U.S. income tax return.
General Information
Nonresidents
About Form 8082, Notice of Inconsistent Treatment or Administrative Adjustment Request (AAR)
Form 8082 is used by partners, S corporation shareholder, beneficiary of an estate or trust, owner of a foreign trust, or residual interest holder in a real estate mortgage investment conduit (REMIC) to notify the IRS of inconsistencies between the tax treatment of an item on their returns vs. the way the pass-through entity treated and reported the item on its return. Also used to notify the IRS if partners, shareholders, et. al., did not timely receive Schedule K-1, Schedule K-1, Schedule K-1, Schedule K-1, Schedule Q, or a foreign trust statement. Partners, S corporation shareholders, beneficiaries of an estate or trust, owners of a foreign trust, or residual interest holders in a real estate mortgage investment conduit (REMIC) file this form if they wish to report items differently than the way they were reported to them on Schedule K-1, Schedule Q, or a foreign trust statement.
General Information