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.

Non-governmental 457(b) deferred compensation plans

Non-Governmental 457(b) Deferred Compensation Plans
General Information
Administrators

Exempt organizations Treasury regulations

Digest of Treasury Regulations on issues of interest to tax-exempt organizations.
General Information
Charities and Nonprofits

IRC 507(c), Imposition of Tax Upon the Termination of a Private Foundation

There are four basic ways to terminate private foundation status under Internal Revenue Code (IRC) Section 507. This Issue Snapshot focuses on the two ways the tax under Section 507(c) may apply and it includes calculating the liability.
General Information

About Publication 1212, Guide to Original Issue Discount (OID) Instruments

Publication 1212 is used by brokers, middlemen and owners to calculate the amount of OID interest to report. The tables are found on the IRS website. The purpose of this publication is to help brokers and other middlemen identify publicly offered original issue discount (OID) debt instruments they may hold as nominees for the true owners, so they can file Forms 1099-OID or Forms 1099-INT as required, and to help owners of publicly offered OID debt instruments determine how much OID to report on their income tax returns.
General Information

Automatic exemption revocation for nonfiling: effect on private foundation

Effect of automatic revocation on tax compliance requirements of private foundation.
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Charities and Nonprofits

Termination of private foundation: Status of transferee organization under Section 507(b)(2)

120 - Status of transferee organization under section 507(b)(2)
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Charities and Nonprofits

Tax provisions for other organizations

Affordable Care Act: Tax provisions for other organizations
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Topic no. 415, Renting residential and vacation property

Topic No. 415 Renting Residential and Vacation Property
Tax Topics

Foreign intermediaries

An intermediary is a custodian, broker, nominee, or any other person that acts as an agent for another person.
General Information
Nonresidents

FUTA credit reduction

Find out how to report the Employer’s Annual Federal Unemployment (FUTA) credit reduction and how credit reduction states are determined.
General Information
Small Businesses