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Account transcripts, which reflect transactions including the acceptance of Form 706 and the completion of an examination, may be an acceptable substitute for the estate tax closing letter.

Application of certain private foundation provisions to certain revocable and testamentary trusts that wind up.

Small businesses who currently have employees can qualify for an In Business Trust Fund Express Installment Agreement.

Abusive Trust Tax Evasion Schemes - Introduction

Time is on your side.

U.S. persons and their tax return preparers should be aware that U.S. persons who create a foreign trust, or have transactions with a foreign trust, can have both U.S. income tax consequences, as well as information reporting requirements. Failure to satisfy the information reporting requirements can result in significant penalties, as well as an extended time to assess any tax imposed with respect to the period to which the information relates.

The Internal Revenue Service would like to remind all U.S. owners of a foreign trust and their return preparers of the filing requirements for Form 3520-A, Annual Information Return of Foreign Trust with a U.S. Owner (Under section 6048(b)). See the Instructions for Form 3520-A for more information.

Rules for accounting for segregated amounts within a split-interest trust.

Find out if you qualify to exclude from your income all or part of any gain from the sale of your personal residence.

60 - Certain split-interest trusts that wind up