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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.

U.S. taxpayer identification number requirement

This page discusses U.S. Taxpayer Identification Number Requirements.
General Information
Nonresidents

Accessibility and compatibility features for signing in and creating an account

This guide is intended to assist individuals with disabilities in their use of signing in or creating an account.
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Requirements for filing Form 8886 - Questions and answers

Questions and answer document supporting filing instructions for Form 8886 - Reportable Transaction Disclosure Statement.
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Corporations

Affordable Care Act tax provisions questions and answers

Find answers to commonly asked questions about Affordable Care Act (ACA) tax provisions for individuals, families, employers and organizations.
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Rents from personal property, "mixed leases," and the rental exclusion from UBTI

Rents from the lease of personal property are not excludable from unrelated business taxable income under Section 512(b)(3), unless the personal property is leased with real property and the rent attributable to the personal property is an incidental amount of the total rents received or accrued under the lease, as determined at the time the personal property is first placed in service. If more than 50% of the total rental income under a lease is attributable to personal property, then none of the income received or accrued under the lease is excludable from unrelated business taxable income under Section 512(b)(3).
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Excess business holdings of private foundation defined

Definition of excess business holdings under Code section 4943.
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Charities and Nonprofits

Retirement plan forms and publications

Find the forms, instructions, publications, educational products, and other related information useful for retirement plans in one convenient place.
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Administrators

Types of pre-approved retirement plans

Types of pre-approved retirement plans and plan sponsors
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Administrators

Forms for corporations

Get a list of IRS forms for corporations.
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Small Businesses

Annual exempt organization returns, notices and schedules

Description of returns that may be used to satisfy the annual exempt organization filing requirement under IRC 6033.
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Charities and Nonprofits