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.

Fully insured 412(e)(3) plans

This Issue Snapshot discusses requirements applicable to fully insured plans under IRC Section 412(e)(3).
General Information

Relief procedures for certain former citizens

An alternative means for certain former U.S. citizens to satisfy their tax compliance certification process upon expatriation from the U.S.
General Information
Individuals, Nonresidents

E-file for Large Business and International (LB&I): Frequently asked questions — Tax year 2023

Tax Year 2023 frequently asked questions about e-file for Large Business and International (LB&I).
General Information
Corporations

Indian Tribal Governments News

The Indian Tribal Governments News is a periodic newsletter with information for Indian tribal governments from the office of Indian Tribal Governments (Tax-Exempt and Government Entities Division) at the IRS.
General Information

Retirement plans FAQs regarding hardship distributions

Frequently asked questions regarding hardship distributions.
General Information
Administrators

Governmental plan determination letters

Governmental Plan Determination Letters
General Information
Administrators

Tax-exempt and government entities issue snapshots

Read issue snapshots, an employee job aid featuring analysis and resources on tax issues.
General Information
Governments

Private foundations - Issues encountered once a self-dealing transaction has occurred

An introduction to the issues encountered by a private foundation and its disqualified persons when they have entered into a self-dealing transaction, as that term is defined in IRC Section 4941, and they seek to correct such transaction.
General Information

Employee Plans news

Retirement plan news for plan sponsors, participants and tax practitioners. View our current edition, browse the newsletter archive, or subscribe to future editions.
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Administrators

Guidance for allowance of the Credit for Increasing Research Activities under I.R.C Section 41 for taxpayers that expense research and development costs on their financial statements pursuant to ASC 730

Guidance for Allowance of the Credit for Increasing Research Activities under I.R.C. §41 for Taxpayers that Expense Research and Development Costs on their Financial Statements pursuant to ASC 730.
General Information
Corporations