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 621 - 630.
Self-dealing by private foundations: Sales or exchanges of property
Sales or exchanges of property as acts of self-dealing under Code section 4941
General Information
Charities and Nonprofits
Life cycle of a private foundation: State charitable registration and solicitation
Discussion of charitable registration and solicitation requirements for private foundations.
General Information
Charities and Nonprofits
About Form 1099-MISC, Miscellaneous Information
Information about Form 1099-MISC, Miscellaneous Information, including recent updates, related forms and instructions on how to file. Form 1099-MISC is used to report rents, royalties, prizes and awards, and other fixed determinable income.
General Information
Individuals
Taxable period: Private foundation self-dealing
Taxable period for tax on self-dealing under Code section 4941.
General Information
Charities and Nonprofits
Unreasonable assumptions in actuarial certifications may have consequences
Unreasonable Assumptions in Actuarial Certifications May Have Consequences
General Information
Administrators
Affordable Care Act tax provisions for small employers
Some of the provisions of the Affordable Care Act, or health care law, apply only to small employers, generally those with fewer than 50 full-time employees or equivalents.
General Information
Businesses
Filing Forms W-2 and 1042-S without payee TINs
Withholding agents sometimes find it necessary to file information returns such as Forms W-2, 1042-S, 1099, etc. without having secured the Taxpayer Identification Number (TIN) of the payee. In such situations the withholding agent may follow the procedures.
General Information
Nonresidents
Exceptions from FIRPTA withholding
Review exceptions to the Foreign Investment in Real Property Tax Act of 1980 (FIRPTA) withholding.
General Information
Nonresidents
Application procedures for nonbank trustees and custodians
Application procedures to become a nonbank trustee or custodian
General Information
Administrators