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.

Common errors made by exempt organizations, filing tips for Form 990-PF

Filing tips for Form 990-PF
General Information
Charities and Nonprofits

Retirement plans FAQs regarding IRAs

Get general information about IRAs, including contributions, distributions and loans. Have other questions? Contact Employee Plans Customer Account Services.
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Administrators

Exempt organization revenue procedures (1999-1954)

Exempt organization revenue procedures (1999-1954)
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Charities and Nonprofits

U.S. taxpayers residing outside the United States

Streamlined Foreign Offshore Procedures
General Information
Nonresidents

Agriculture tax center

Links to agriculture-related topics such as tax tips, financial resources, trends and statistics, forms, and more.
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Small Businesses

Multiple withholding agent rule

A withholding agent is not required to file Form 1042-S if a return is filed by another withholding agent reporting the same amount to the same recipient (the multiple withholding agent rule).
General Information
Nonresidents

Private foundation - Annual return

Annual return requirements for private foundations
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Charities and Nonprofits

International business

General Information
Corporations

Unscrupulous tax preparers may tempt taxpayers into fraud

Tax Tip 2023-57, April 26, 2023 — Unscrupulous tax preparers and tax fraud promoters make big promises – and charge high fees – but taxpayers are legally responsible for what's on their return. Taxpayers should use only reputable tax professionals and know what is on their tax return.
General Information
Individuals

Attempting this W-2 scam can lead to penalties for taxpayers

Tax Tip 2023-39, March 27, 2023 — A new scam circulating on social media urges people to use wage information on a tax return to claim false credits in hopes of getting a big refund.
General Information
Individuals