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.

Tax consequences of plan disqualification

When an Internal Revenue Code section 401(a) retirement plan is disqualified, the plan’s trust loses its tax-exempt status and becomes a nonexempt trust.
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Administrators

About Form 5213, Election to Postpone Determination As To Whether the Presumption Applies That an Activity is Engaged in for Profit

Form 5213 is used by individuals, trusts, estates, and S corporations to elect to postpone an IRS determination as to whether the presumption applies that an activity is engaged in for profit.
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Foreign persons

A foreign person includes a nonresident alien individual, foreign corporation, foreign partnership, foreign trust, a foreign estate, and any other person that is not a U.S. person.
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Nonresidents

ITG FAQ #6 answer - Are per capita payments subject to income tax?

Insights into the definitions of such terms as IGRA trust, minor and legal incompetent, and grantor and owner; the applicability of Rev. Proc. 2003-14; and the taxability issues associated with disbursements made from an IGRA trust.
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Indian Tribal Governments

ITG FAQ #9 Answer - What is the effective date of Revenue Procedure 2003-14?

Insights into the definitions of such terms as IGRA trust, minor and legal incompetent, and grantor and owner; the applicability of Rev. Proc. 2003-14; and the taxability issues associated with disbursements made from an IGRA trust.
General Information
Indian Tribal Governments

ITG FAQ #5 Answer - What is the economic benefit doctrine?

Insights into the definitions of such terms as IGRA trust, minor and legal incompetent, and grantor and owner; the applicability of Rev. Proc. 2003-14; and the taxability issues associated with disbursements made from an IGRA trust.
General Information
Indian Tribal Governments

Understanding your letter 5263C, 6042C, or 6217C

We are addressing, or need more information about, your business, estate, or trust entity. This is needed to verify information reported on your Form SS-4, Application for Employer Identification Number (EIN).
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About Form 5495, Request for Discharge from Personal Liability Under I.R. Code Sec. 2204 or 6905

Information about Form 5495, Request for Discharge from Personal Liability Under I.R. Code Sec. 2204 or 6905, including recent updates, related forms and instructions on how to file. The executor representing a decedent’s estate or a fiduciary of a decedent’s trust file this form to request a discharge from personal liability for the decedent’s income, gift, and estate taxes.
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Underpayment of estimated tax by individuals penalty

The Underpayment of Estimated Tax by Individuals Penalty applies to individuals, estates and trusts if you don't pay enough estimated tax on your income or you pay it late. The penalty may apply even if we owe you a refund.
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Valuation of assets - Private foundation minimum investment return: Other assets

Methods for valuing assets other than stock, cash, and interests in common trust funds.
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Charities and Nonprofits