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.

Private foundations - Required provisions for organizing documents

Suggested language for required provisions for articles of organization of a tax-exempt private foundation.
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Charities and Nonprofits

Taxpayer Experience Office at a glance

Overall look at the Taxpayer Experience Office including its mission, strategic priorities and management team.
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Exempt Organizations Examination Process Guide Initial Contact Letter and Information Document Request

List of information typically requested in initial contact letter/document request.
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Charities and Nonprofits

Exempt organizations: Compensation of officers

Employment tax treatment of officers of tax-exempt organizations, including those who are not compensated for their services.
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Charities and Nonprofits

Business leagues

Review Internal Revenue Code section 501(c)(6) for business league tax exemption requirements.
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Charities and Nonprofits

2023 Nationwide Tax Seminars are now available online

Tax Tip 2023-119, Nov. 2, 2023 — The IRS Nationwide Tax Forums Online offers 18 new self-study seminars. People can now review the sessions online and even earn continuing education credits. Tax professionals can choose from a variety of topics covering a wide range of federal tax law.
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Tax Professionals

Taxpayer First Act - Taxpayer Experience

The Taxpayer First Act requires IRS to submit to Congress a plan to improve IRS customer service over 10 years in six key areas.
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New mailing address for Employee Plans submissions

New mailing address for EP submissions for determination letters, letter rulings and IRA opinion letters.
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Fourth quarter – Tax calendar

Use the 2025 tax calendar to view filing deadlines and actions for the fourth quarter.
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Small Businesses

Form 6166 – Certification of U.S. tax residency

Learn how to complete the Form 8802, Application for United States Residency Certification, to request Form 6166, Certification of U.S. Tax Residency.
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Nonresidents