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.

Pay for personal services performed

This section explains the rules for withholding tax from pay for personal services.
General Information
Nonresidents

Backup withholding

Find out what payments are subject to and exempt from backup withholding and how to prevent or stop it.
General Information
Small Businesses

Pre-approved plan document providers - Responsibilities and tips

Master and Prototype Plan Document Providers - Responsibilities and Tips
General Information
Administrators

Governmental plans under Internal Revenue Code Section 401(a)

Review government plans under Internal Revenue Code section 401(a), who the plans cover, the types of plans and information updates.
General Information
Administrators

Top things to know about the IRS Direct File pilot as April filing deadline approaches

FS-2024-09, April 2024 — The IRS Direct File pilot is open to eligible taxpayers in 12 pilot states to file their 2023 federal tax returns online for free — directly with the IRS. Direct File is accurate, secure and easy to use.
General Information
Individuals

Petroleum tax – Crude oil exports; reinstatement of hazardous substance superfund financing rate

Section 4611 of the Internal Revenue Code (Code) imposes a per-barrel tax on certain crude oil and imported petroleum products (petroleum tax).
General Information
Small Businesses

Survey PIAs

Listing of survey privacy impact assessments (PIAs). Approved PIAs provided in HTML and downloaded PDF format.
General Information

30D manufacturer FAQs

30D manufacturer frequently asked questions (FAQs).
General Information
Businesses

IRC Section 4942(g)(2), Certain Set-Asides

Section 4942 imposes an excise tax of 30 percent on the undistributed income of most domestic private foundations, excluding private operating foundations. A private foundation can avoid the excise tax on certain undistributed income if an amount set aside for a specific project is treated as a qualifying distribution.
General Information

Termination of an exempt organization

Procedures for exempt organizations that terminate their existence.
General Information
Charities and Nonprofits