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.

Comparison of tax-exempt 457(b) plans and governmental 457(b) plans

Comparison of tax-exempt 457(b) plans and governmental 457(b) plans
General Information
Administrators

Retirement plan notices to interested parties

An employer must notify interested parties when it applies for an IRS determination of the plan's qualified status.
General Information
Administrators

FATCA XML schemas and business rules for Form 8966

The FATCA XML Schema is based on business requirements collected by a multilateral working group. The schema uses elements from existing reporting schemas used by the OECD and the European Union (EU) to reduce burden on reporting entities. The links below provide guidance on how to validate schemas.
General Information
Corporations

Reporting payments to independent contractors

You may have to file Form 1099-NEC, Nonemployee Compensation, to report payments you make to independent contractors.
General Information
Small Businesses

Streamlined filing compliance procedures for U.S. taxpayers residing in the United States frequently asked questions and answers

Streamlined Filing Compliance Procedures for U.S. Taxpayers Residing in the United States Frequently Asked Questions and Answers
General Information
Nonresidents

Tax exempt bond FAQs regarding record retention requirements

During the course of an examination, TEB agents request material records and information necessary to support a municipal bond issue's compliance with IRC section 103.
General Information
Bond Professional

Private foundations – Self-dealing IRC 4941(d)(1)(a)

An introduction to self-dealing, specifically IRC 4941(d)(1)(A), the sale, exchange of leasing of property between a disqualified person and a private foundation.
General Information

2021 Recovery Rebate Credit — Topic B: Claiming the 2021 Recovery Rebate Credit if you aren’t required to file a tax return

FAQs about claiming the 2021 Recovery Rebate Credit if you aren't required to file a return.
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2020 Recovery Rebate Credit — Topic B: Eligibility for claiming a Recovery Rebate Credit on a 2020 tax return

Frequently asked questions about the Recovery Rebate Credit.
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Excise tax

Information on what excise taxes are, who they’re imposed on and what you have to do to comply. Includes links to registration and credits.
General Information
Small Businesses