Recommended by IRS

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.

Changes to 81-100 group trust rules

Changes to 81-100 Group Trust Rules
General Information
Administrators

What's new — Estate and gift tax

Find the latest information and guidance on filing estate and gift tax.
General Information
Small Businesses

About Form 1041-N, U.S. Income Tax Return for Electing Alaska Native Settlement Trusts

Information about Form 1041-N, U.S. Income Tax Return for Electing Alaska Native Settlement Trusts, including recent updates, related forms and instructions on how to file. An Alaska Native Settlement Trust (ANST) may elect under Internal Revenue Code section 646 to have the special income tax treatment of that section apply to the trust and its beneficiaries.
General Information

File an estate tax income tax return

Understand what you need to do to file an estate income tax return and how to get an Employee Identification Number.
General Information
Small Businesses, Individuals

Split interest trust: Remainder interest defined

74a - Remainder interest
General Information
Charities and Nonprofits

Split-interest trust: Annual return (Form 5227)

97a: Split-Interest Trust: Annual Return
General Information
Charities and Nonprofits

Sell real property of a deceased person's estate

Deceased taxpayers – help with selling real property that is part of the decedent's estate
General Information
Small Businesses, Individuals

Foundation status of split-interest trusts that wind up

60 - Certain split-interest trusts that wind up
General Information
Charities and Nonprofits

Foreign trust reporting requirements and tax consequences

U.S. persons and their tax return preparers should be aware that U.S. persons who create a foreign trust, or have transactions with a foreign trust, can have both U.S. income tax consequences, as well as information reporting requirements. Failure to satisfy the information reporting requirements can result in significant penalties, as well as an extended time to assess any tax imposed with respect to the period to which the information relates.
General Information
Large Businesses

Abusive trust tax evasion schemes - Introduction

Abusive Trust Tax Evasion Schemes - Introduction
General Information
Small Businesses