Recommended by IRS
About Form 1041, U.S. Income Tax Return for Estates and TrustsInformation 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.
Found 983 Matching Items; Displaying 531 - 540.
Understanding your letter 5747C
We received your federal income tax return, but we need more information to verify your identity in order to process your tax return accurately. The contact information below is only for taxpayers who received Letter 5747C.
General Information
Individuals
Understanding your letter 4883C
We received a federal income tax return, Form 1040-series, filed under your Social Security number (SSN) or individual tax identification number (ITIN).
General Information
Individuals
Know the difference between a hobby and a business
FS-2022-38, October 2022 — Most people take up hobbies for personal enjoyment, not to make a profit. Sometimes, however, the line between hobbies and businesses isn’t clear cut. There are several different factors people should consider when making the determination and the IRS provides resources to help.
General Information
Individuals, Self-Employed, Sole Proprietors, Small Businesses
Disclosure of loss reportable transactions
Disclosure of loss reportable transactions
General Information
Businesses
About Form 1128, Application to Adopt, Change or Retain a Tax Year
Information about Form 1128, Application to Adopt, Change or Retain a Tax Year, including recent updates, related forms, and instructions on how to file. Form 1128 is used to request a change in tax year, and to adopt or retain a certain tax year (partnerships, S corporations, or personal service corporations).
General Information
Individuals, Corporations, Partnerships
Life cycle of a private foundation - Material changes
Discussion of the process for notifying the IRS of material changes in a foundation's structure or activities.
General Information
Charities and Nonprofits
Sample organizing documents - Public charity
Examples of organizing documents containing language required for an organization to qualify for exemption under Internal Revenue Code section 501(c)(3).
General Information
Charities and Nonprofits
Exempt organizations revenue rulings (1979-1954)
Exempt organizations revenue rulings for the years 1979-1954.
General Information
Charities and Nonprofits
ITG FAQ #2 Answer - What is meant by the term "non-competent Indian"?
Insights into the definitions of competent and non-competent Indians and how these definitions affect the taxation of certain types of income.
General Information
Indian Tribal Governments
IRS announces penalty relief for businesses that filed certain 2019 or 2020 returns late
September 6, 2022 — Many businesses are still struggling in the aftermath of the COVID-19 pandemic. Because of this, the IRS is providing penalty relief to banks, employers and other businesses required to file various information returns, such as 1099s.
General Information
Businesses