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.

About Form 1045, Application for Tentative Refund

Information about Form 1045, Application for Tentative Refund, including recent updates, related forms, and instructions on how to file.
General Information
Trusts and Estates, Individuals

About Form 8927, Determination Under Section 860(e)(4) by a Qualified Investment Entity

Information about Form 8927, Determination Under Section 860(e)(4) by a Qualified Investment Entity, including recent updates, related forms and instructions on how to file. File this form to make a determination under Internal Revenue Code section 860(e)(4).
General Information

Chart - Some common types of distributions

Graph of Common Distributions
General Information
Indian Tribal Governments

International information reporting penalties

You may owe a penalty if you fail to report financial activity from foreign sources through an accurate, timely information return. Find details on how to pay and dispute the penalty.
General Information

ITG FAQ #9 Answer - What are some of the exceptions to members of federally recognized tribes being subject to taxes as individuals?

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

Explanation of Section 6038D temporary and proposed regulations

Explanation of Section 6038D Temporary and Proposed Regulations
General Information
Corporations

Employee Plans - Learn, Educate, Self-Correct, Enforce Projects - Forms 5500 with non-participant loans

EP Exam Projects - LESE Projects - Project #15 - Results of Examinations of Forms 5500 with Reported Investments in Non-Participant Loans
General Information
Administrators

Payments to Qualified Intermediaries

Generally, a QI is any foreign intermediary that has entered into a QI withholding agreement with the IRS.
General Information
Large Businesses

IRC Section 451 - PLR

General Rule for Taxable Year of Inclusion
General Information
Indian Tribal Governments

Topic no. 425, Passive activities – Losses and credits

Topic No. 425 Passive Activities – Losses and Credits
Tax Topics