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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.

FAQs for Indian tribal governments regarding individuals - Collection Issues

Insights into individual tribal members and collection issues.
General Information
Indian Tribal Governments

Withholding on specific income

This page discusses the different kinds of income that are subject to different withholding requirements.
General Information
Nonresidents

Persons employed abroad by a U.S. person

This section describes how wages paid to a U.S. citizen or to a resident alien by a U.S. person for services performed outside of the United States are subject to U.S. federal income tax withholding
General Information
Nonresidents

Taxpayers need to report crypto, other digital asset transactions on their tax return

FS-2024-12, April 2024 — The Internal Revenue Service reminds taxpayers they must answer the digital asset question and report all digital asset related income when they file their 2023 federal income tax return. Taxpayers should also keep these reporting guidelines in mind for 2024.
General Information
Individuals

Who must withhold

This section discusses who must pay the withholding tax, while involved in a partnership.
General Information
Nonresidents

Exempt organizations forms and instructions

Tax forms and instructions used by tax-exempt organizations.
General Information
Charities and Nonprofits

401k Resource Guide Plan Sponsors Starting Up 星空体育手机端 Plan

What to know before adopting a plan
General Information
Administrators

Where to file Form 7004

Use the chart to determine where to file Form 7004 based on the tax form you complete.
General Information
Individuals

Recurring plan issues found in determination case review

These frequently recurring defects in plan language that require corrective amendments and delay case closure.
General Information
Administrators

ITG FAQ #3 answer - Can a tribe be a shareholder in an S corporation?

Insights into the tribal government's federal tax obligations and responsibilities.
General Information
Indian Tribal Governments