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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.

Rehabilitation Credit

The Rehabilitation Credit is a tax incentive to rehabilitate historic buildings.
General Information
Businesses

Abatement of Chapter 42 first tier taxes due to reasonable cause

Abatement of Chapter 42 first tier taxes due to reasonable cause
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Charities and Nonprofits

Where to file (for Form 843)

Page provides taxpayers and tax professionals the mailing address for submitting Form 843
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Individuals

Exempt organizations annual reporting requirements - Form 990, Schedule R: Information reported on Schedule R

Form 990 Schedule R - Related Organizations: Information Reported on Schedule R
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Charities and Nonprofits

Valuation of plan assets at fair market value

Valuation of Plan Assets at Fair Market Value
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Administrators

IRC Section 61 - TAM

Gross Income v. Not Gross Income. Is the income taxable?
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Indian Tribal Governments

ITG FAQ 3 Answer What actions can the IRS take to collect taxes

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

Second quarter – Tax calendar

Use the 2025 tax calendar to view filing deadlines and actions for the second quarter.
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Small Businesses

IRS updates frequently asked questions related to wrongful incarceration

FS-2023-26, Nov. 2023 — These FAQs update question 9 to provide that a United States military service member who is a wrongfully incarcerated individual and who receives back pay following the reversal of a court martial conviction may not exclude the payments under section 139F if the payments are merely the restoration of pay and allowances to which the service member is entitled under the law.
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Military, Individuals, Tax Professionals

Art appraisal services

IRS refers taxpayer cases selected for audit that contain artwork to Appeals Art Appraisal Services for review by the Commissioner's Art Advisory Panel.
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