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.

Life cycle of a public charity: Starting out

Information about how to start a nonprofit organization that may qualify for tax-exempt status under Code section 501(c)(3).
General Information
Charities and Nonprofits

About Form W-9, Request for Taxpayer Identification Number and Certification

Information about Form W-9, Request for Taxpayer Identification Number (TIN) and Certification, including recent updates, related forms, and instructions on how to file. Form W-9 is used to provide a correct TIN to payers (or brokers) required to file information returns with IRS.
General Information
Individuals

Employer pick-up contributions to benefit plans

A review of recent guidance on when plan contributions are considered "picked up" by the employer.
General Information
Governments

LB&I directive on amended return or claim for refund

LB&I directive on amended return/claim for refund relating to Internal Revenue Code Section 199 (IRC § 199)
General Information
Businesses, Large Businesses

Offer in compromise (OIC) disagreed items

It would be helpful for you to list specific items you do not agree with before you prepare your request for an appeal and the reason for the disagreement.
General Information

Understanding 星空体育手机端 CP30 Notice

You received a CP30 Notice to inform you that we charged you a penalty for not pre-paying enough of your tax either by having taxes withheld from your income, or by making timely estimated tax payments.
General Information
Individuals

EP Examination Process Guide - Section 6 - Appeals - Appeals Procedures - Appeals Process

This section provides a brief description of the appeals office, how to file a written protest, representation during the appeals process, and what happens beyond the appeals process.
General Information
Administrators

Exempt organizations annual reporting requirements - Form 990, Schedules A and B: Order of completion

Order in which Schedule and other parts of Form 990/990-EZ should be completed.
General Information
Charities and Nonprofits

Sample organizing documents: Private foundation

Sample articles of organization for a tax-exempt private foundation.
General Information
Charities and Nonprofits

Distributions in redemption of stock - Gross investment income of private foundations

Distributions in Redemption of Stock - Gross Investment Income of Private Foundations
General Information
Charities and Nonprofits