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.

Find information on complex tax topics

Find resources to help you on topics too complex for telephone assistors to help you with.
General Information
Individuals, Tax Professionals, Businesses

Classification of taxpayers for U.S. tax purposes

This section will help you determine if you are a "Foreign Person" or a "United States person" for U.S. tax purposes.
General Information
Nonresidents

Definitions of terms and procedures unique to FIRPTA

The following terms have special meanings with respect to U.S. Real Property Interest - FIRPTA.
General Information
Nonresidents

Application of rules relating to termination of private foundation status

72 - Application of Rules Relating to Termination of Private Foundation Status
General Information
Charities and Nonprofits

FAQs Regarding the Aggregation Rules Under Section 448(c)(2) that Apply to the Section 163(j) Small Business Exemption

These FAQs provide an overview of the aggregation rules that apply for purposes of the gross receipts test under Internal Revenue Code (Code) section 448(c) (section 448(c) gross receipts test), and that apply in determining whether a taxpayer meets the small business exemption under section 163(j) of the Code. Please refer to the Code and Income Tax Regulations for the aggregation rules.
General Information

Where to file - Forms beginning with the number 7

Find IRS mailing addresses to file forms beginning with the number 7.
General Information
Individuals

About Form 8971, Information Regarding Beneficiaries Acquiring Property from a Decedent

Information about Form 8971, Information Regarding Beneficiaries Acquiring Property from a Decedent, including recent updates, related forms and instructions on how to file.
General Information

Tax forms in Business Tax Account

Check the forms filed by your business and print or download as a reference when authorizing designated users to access forms in your account.
General Information
Businesses

International issues affecting retirement plans

International Issues Affecting Retirement Plans
General Information
Administrators

Tax on private foundation failure to distribute income: Distributable amount

204 - Distributable amount
General Information
Charities and Nonprofits