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 261 - 270.
Report Identity Theft for a Business
Report business identity theft to the IRS if you think your business is a victim of fraud.
General Information
Businesses
Frequently asked questions on gift taxes
Find common questions and answers about gift taxes, including what is considered a gift, which gifts are taxable and which are not and who pays the gift tax.
General Information
Small Businesses
Powers of attorney for LLCs
The if /then chart consists of four columns and is used to confirm who can sign a POA for an LLC. Reading from left to right, the column headers are: If, And, Then the taxpayer is, and Form 2848 POA is. Each entry in the first column spans multiple rows to describe the various “If” scenarios. Each of the rows contains the And, Then the taxpayer is, and Form 2848 POA is information related to each If scenario.
General Information
Businesses
About Form 8820, Orphan Drug Credit
Information about Form 8820, Orphan Drug Credit, including recent updates, related forms and instructions on how to file. Use this form to claim the orphan drug credit. The credit is 50% of qualified clinical testing expenses paid or incurred during the tax year.
General Information
Other tax-exempt organizations
Miscellaneous types of organizations that qualify for exemption from federal income tax.
General Information
Charities and Nonprofits
Reporting and paying tax on U.S. real property interests
Two forms are generally used for reporting and paying the tax to the IRS regarding the acquisition of U.S. real property interests.
General Information
Nonresidents
Anti-tax law evasion schemes - Talking points
Anti-Tax Law Evasion Schemes - Talking Points
General Information
IRC Section 4946 - Definition of Disqualified Person
Issue Snapshot - IRC Section 4946 - Definition of Disqualified Person
General Information
Charities and Nonprofits
Where to file certain elections, statements, returns and other documents
This page provides up-to-date information on filing addresses for certain elections, statements, returns and other documents required by the Code of Federal Regulations (CFR) Title 26
General Information
Individuals
Form W-8IMY
Information on Form W-8IMY for foreign intermediaries and foreign flow-through entities.
General Information
Nonresidents