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This site provides industry specific and general survey results that should be of interest to the small business owner.

If you are making payments to a Withholding Trust (WT), you do not have to withhold if the WT is acting in that capacity.

This section provides you with direct links to many commonly used financial resources for small businesses.

This section contains information on topics such as tax credits, rental income and expenses, and the sale of your residence.

Modification of Group Trust Rules

Information about Form 706-QDT, U.S. Estate Tax Return for Qualified Domestic Trusts, including recent updates, related forms and instructions on how to file. The trustee/designated filers of qualified domestic trusts use Form 706-QDT to figure and report tax on certain distributions, the value of property on the date of the surviving spouse's death, and the corpus portion of certain annuity payments.

Information about Form 1041-QFT, U.S. Income Tax Return for Qualified Funeral Trusts, including recent updates, related forms and instructions on how to file. The trustee of a trust that has elected to be taxed as a qualified funeral trust (QFT) files Form 1041-QFT to report the income, deductions, gains, losses, etc., and income tax liability of the QFT.

Information about Form 8612, Return of Excise Tax on Undistributed Income of Real Estate Investment Trusts, including recent updates, related forms and instructions on how to file. Real estate investment trusts (REITs) use this form to figure and pay the excise tax on undistributed income under section 4981.

Information about Form 8453-FE, U.S. Estate or Trust Declaration for an IRS e-file Return, including recent updates, related forms and instructions on how to file. Use this form to authenticate the electronic Form 1041, U.S. Income Tax Return for Estates and Trusts; authorize the electronic filer to transmit via a third-party transmitter; and authorize an electronic funds withdrawal for payment of federal taxes owed.

Information about Form 1120-REIT, U.S. Income Tax Return for Real Estate Investment Trusts, including recent updates, related forms and instructions on how to file. Corporation, trusts, and associations electing to be treated as Real Estate Investment Trusts file this form to report their income, gains, losses, deductions, credits, certain penalties and income tax liability.