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A fiduciary and an electronic return originator (ERO) use Form 8879-F, IRS e-file Signature Authorization for Form 1041, when the fiduciary wants to use a personal identification number (PIN) to electronically sign an estate¡¯s or trust¡¯s electronic income tax return and, if applicable, consent to electronic funds withdrawal.

Form 3520-A, Annual Information Return of Foreign Trust With a U.S. Owner, is the annual information return of a foreign trust with at least one U.S. owner. The form provides information about the foreign trust, its U.S. beneficiaries, and any U.S. person who is treated as an owner of any portion of the foreign trust under the grantor trust rules (sections 671 through 679).

Publication 6109 is written for IRS staff use, primarily for Revenue Agents assigned to Exempt Organizations Determinations and Exempt Organizations Examinations. However, Revenue Agents assigned to other Business Operating Divisions (BODs) will use the product as well. This document will also be useful to tax-exempt organizations and practitioners.

Form 4422, Application for Certificate Discharging Property Subject To Estate Tax Lien - An executor, beneficiary, or purchaser can apply for a discharge of property from estate tax lien if an estate is required to file Form 706 or Form 706-NA estate tax return, and property included in the gross estate is sold or will be sold.

Form 3520-A, Annual Information Return of Foreign Trust With a U.S. Owner, is the annual information return of a foreign trust with at least one U.S. owner. The form provides information about the foreign trust, its U.S. beneficiaries, and any U.S. person who is treated as an owner of any portion of the foreign trust under the grantor trust rules (sections 671 through 679).

Use Form 706-NA, United States Estate (and Generation-Skipping Transfer) Tax Return (Estate of nonresident not a citizen of the U.S.), to compute estate and generation-skipping transfer (GST) tax liability for nonresident alien decedents. The estate tax is imposed on the transfer of the decedent's taxable estate rather than on the receipt of any part of it.

Publication 5550, Real Estate Property Foreclosure and Cancellation of Debt Audit Technique Guide, discusses the tax consequences for real estate property that is disposed of through foreclosure, short sale, deed in lieu of foreclosure, and abandonments.

File Form 1099-S, Proceeds from Real Estate Transactions (Info Copy Only), to report the sale or exchange of real estate.

Publication 5727, Exempt Organizations Technical Guide TG 17 Supplemental Unemployment Benefit Trusts

U.S. persons (and executors of estates of U.S. decedents) file Form 3520, Annual Return To Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts, to report certain transactions with foreign trusts, ownership of foreign trusts under the rules of sections 671 through 679, and receipt of certain large gifts or bequests from certain foreign persons.