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Rules for accounting for segregated amounts within a split-interest trust.

SOI Tax Stats - Estate Tax Projections

SOI Tax Stats - Estate Tax Presentations

The Internal Revenue Service would like to remind all U.S. owners of a foreign trust and their return preparers of the filing requirements for Form 3520-A, Annual Information Return of Foreign Trust with a U.S. Owner (Under section 6048(b)). See the Instructions for Form 3520-A for more information.

Find out if you qualify to exclude from your income all or part of any gain from the sale of your personal residence.

Definition of Trust - Section 527 Political Organizations

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.

The trustee or designated filer of a qualified domestic trust (QDOT) uses Form 706-QDT, U.S. Estate Tax Return for Qualified Domestic Trusts, to figure and report the estate tax due on certain distributions from the QDOT, the value of the property remaining in the QDOT on the date of the surviving spouse's death, and the corpus portion of certain annuity payments.

Use Form 8453-FE, U.S. Estate or Trust Declaration for an IRS e-file Return, to authenticate the electronic Form 1041, U.S. Income Tax Return for Estates and Trusts, authorize the electronic filer to transmit via a third-party transmitter, and authorize an electronic funds withdrawal for payment of federal taxes owed.