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A trust or, for its final tax year, a decedent¡¯s estate may elect under section 643(g) to have any part of its estimated tax payments (but not income tax withheld) treated as made by a beneficiary or beneficiaries. The fiduciary files Form 1041-T, Allocation of Estimated Tax Payments to Beneficiaries, to make the election. Once made, the election is irrevocable.

The trustees of each qualified revocable trust (QRT) and the executor of the related estate, if any, use Form 8855, Election to Treat a Qualified Revocable Trust, as Part of an Estateto make a section 645 election. This election allows a QRT to be treated and taxed (for income tax purposes) as part of its related estate during the election period. Once the election is made, it cannot be revoked.

File Form 1116, Foreign Tax Credit (Individual, Estate, or Trust), to claim the foreign tax credit if you are an individual, estate, or trust, and you paid or accrued certain foreign taxes to a foreign country or U.S. possession.

Use Form 2210, Underpayment of Estimated Tax by Individuals, Estates and Trusts, to see if you owe a penalty for underpaying your estimated tax and, if you do, to figure the amount of the penalty.

Use Form 8960, Net Investment Income Tax Individuals, Estates, and Trusts, to figure the amount of your Net Investment Income Tax (NIIT).

Individuals, estates, and trusts use Form 172, Net Operating Losses (NOLs) For Individuals, Estates, and Trusts, to figure the amount of the NOL that is available for carrying back or forward.

Use Form 8801, Credit for Prior Year Minimum Tax - Individuals, Estates, and Trusts, if you are an individual, estate, or trust to figure the minimum tax credit, if any, for alternative minimum tax (AMT) you incurred in prior tax years and to figure any credit carryforward.

Use Form 8960, Net Investment Income Tax Individuals, Estates, and Trusts, to figure the amount of your Net Investment Income Tax (NIIT).

Use Form 8801, Credit for Prior Year Minimum Tax - Individuals, Estates, and Trusts, if you are an individual, estate, or trust to figure the minimum tax credit, if any, for alternative minimum tax (AMT) you incurred in prior tax years and to figure any credit carryforward.

Real estate investment trusts (REITs) use Form 8612, Return of Excise Tax on Undistributed Income of Real Estate Investment Trusts, to figure and pay the excise tax on undistributed income under section 4981.