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.

Bona fide residents of the Commonwealth of Puerto Rico – Tax credits

Puerto Rico has its own separate and independent income tax system. Although it is modeled after the U.S. income tax system, there are differences in law and tax rates.
General Information

Underpayment of Estimated Tax by Corporations penalty

Calculate, pay or remove the underpayment of estimated tax by corporations penalty when you don’t pay estimated tax accurately or on time.
General Information

Late election relief

Rev. Proc. 2013-30 facilitates the grant of relief to certain late-filing entities. The information contained on this page explains the general rules to obtain that relief.
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Small Businesses

Performing Particular Services Business League (Internal Revenue Code Section 501(c)(6))

Performance of particular services and exemption under Code section 501(c)(6)
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Charities and Nonprofits

FATCA certifications

Draft certifications for the Foreign Account Tax Compliance Act (FATCA).
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Exempt organizations annual reporting requirements - Form 990, Schedule R: Meaning of "control" for organizations with owners

Form 990 Schedule R - Related Organizations: Meaning of "Control" for Organizations With Owners
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Charities and Nonprofits

The international tax gap

Find resources on this page on the international tax gap — the difference between the amount of tax that taxpayers should pay and the amount that is paid voluntarily and on time. The tax gap can also be thought of as the sum of non-compliance with the tax law.
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Businesses

Organizational test - Section 527 exemption

Organizational test for exemption under IRC 527.
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Charities and Nonprofits

FATCA registration system updates

We have updated the FATCA Registration to include new features. We also have updated the Registration User Guide.
General Information
Corporations

Topic no. 756, Employment taxes for household employees

Topic No. 756, Employment taxes for household employees
Tax Topics