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.

Form 1023: Tax periods for which Statement of Revenue and Expenses is required

For what periods must the Statement of Revenue and Expenses in Part VI be completed?
General Information
Charities and Nonprofits

Private foundation: "Jeopardizing investments" defined

309 - Jeopardizing investments defined
General Information
Charities and Nonprofits

2017 Pre-Approved Retirement Plan Opinion Letter Program

2017 Pre-Approved Retirement Plan Opinion Letter Program
General Information

Second ERC Voluntary Disclosure Program for improper claims is open through Nov. 22

Tax Tip 2024-78, Sept. 23, 2024 — The IRS’s second Employee Retention Credit Voluntary Disclosure Program is open and runs through Nov. 22, 2024. This ERC VDP helps businesses repay credits they received after filing ERC claims in error.
General Information
Businesses

Social Security and Medicare tax for U.S. citizens and residents employed abroad by American employers

Wages paid to U.S. citizens and residents employed outside the United States are generally subject to Social Security and Medicare tax if the employer is an American employer.
General Information
Nonresidents

E-file options

Learn about IRS e-file options, including Free File, to electronically file your individual tax returns.
General Information
Individuals

Retirement topics - Bankruptcy of employer

Retirement Topics - Bankruptcy of Employer
General Information
Administrators

Digital assets

You may have to report transactions involving digital assets such as cryptocurrency and NFTs on your tax return.
General Information
Small Businesses

FAQs for Payments by Indian Tribal Governments and Alaska Native Corporations to Individuals Under COVID-Relief Legislation

FS-2022-23, March 2022 — This Fact Sheet issues final FAQs for Payments by Indian Tribal Governments and Alaska Native Corporations to Individuals under COVID-Relief Legislation, which reflect updates to the Draft FAQs based on input from tribal government and Alaska Native Corporations leaders.
General Information
Indian Tribal Governments

Rehabilitation Credit (historic preservation) FAQs

Frequently asked questions (FAQs) prepared in response to inquiries that have been presented to the IRS, intended to provide a basic understanding and awareness of the Rehabilitation Credit.
General Information
Small Businesses