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.

Report digital asset income, including cryptocurrency, on your tax return

April 4, 2024 — Any income earned from digital asset transactions must be reported on your federal tax return.
General Information
Individuals

Tips to avoid processing delays with your determination letter application

Follow these tips to avoid processing delays with your determination letter application.
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Administrators

Foreign tax credit compliance tips

Foreign Sourced Qualified Dividends and Gains; Interest Expense Apportioned; Charitable Contributions
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Nonresidents

Exempt organizations - Potential examination consequences

Potential consequences of an IRS audit of a tax-exempt organization (other than a section 501(c)(3) organization)
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Charities and Nonprofits

FAQs for Indian tribal governments regarding competent vs. non-competent

Insights into the definitions of competent and non-competent Indians and how these definitions affect the taxation of certain types of income.
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Indian Tribal Governments

About Form 990-EZ, Short Form Return of Organization Exempt from Income Tax

Information about Form 990-EZ, Short Form Return of Organization Exempt from Income Tax, including recent updates, related forms, and instructions on how to file. Certain organizations file Form 990-EZ to provide the IRS with the information required by section 6033.
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Trusts and Estates, Charities and Nonprofits

Improvement of business conditions

Improvement of business conditions as requirement for exemption under Code section 501(c)(6)
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Charities and Nonprofits

Payments made to foreign intermediaries and foreign flow-through entities

This page has information about payments made to a foreign intermediary or foreign flow-through entity.
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Nonresidents

Exempt organizations annual reporting requirements - Form 990, Schedules A and B: Who must file

Filing requirements for Schedule A, Form 990
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Charities and Nonprofits

Industries, professions and business tax centers

Tax centers have been developed to help you quickly find information related to your particular area of interest, industry or profession on one page.
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Small Businesses